Tax Arrears: Crisis Lessons (Example of the Siberian Federal District)

Boris Leonidovich Lavrovsky (), Igor Anatolievich Murzov () and Anna Sergeyevna Mishina ()
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Boris Leonidovich Lavrovsky: Institute of Economics and Industrial Engineering SB RAS
Igor Anatolievich Murzov: Institute of Economics and Industrial Engineering SB RAS
Anna Sergeyevna Mishina: Novosibirsk State University

Spatial Economics=Prostranstvennaya Ekonomika, 2012, issue 1, 135-146

Abstract: The article analyzes the dynamics of tax arrears to the budget (according to the Federal Tax Service) across Russia and the Siberian Federal District over 2002—2010. The analysis is carried out based on the absolute and relative indicators. It is shown that the tax burden, with and without the arrears taken into account, in the Siberian Federal District is significantly lower than the analogous parameter across Russia. The effect of individual sectors on the summary figures of tax arrears is studied

Keywords: Tax arrears; budget; crisis; Siberian Federal District; Russia (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:far:spaeco:y:2012:i:1:p:135-146

DOI: 10.14530/se.2012.1.135-146

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