CORRELATION ANALYSIS OF THE RUSSIAN FEDERATION CONSOLIDATED BUDGET AND OF THE MOST IMPORTANT MACROECONOMIC INDICES
The article deals with the Russian Federation consolidated budget that includes the detection of budget receipt and expenditures correlation with the most important macroeconomic indices; statistic estimation of budget receipts and expenditures dynamics on the basis of factor models is provided. Private and overall indices of dynamics of tax yield structural shifts made it possible to estimate the speed and the intensiveness of changes in tax yield particular parts and its structure mobility in general. The indices system dynamics of tax load and changes in it, according to the tax yield types, as well as the tax yield size dependence from gross domestic product with the usage of elasticity empirical coefficient are analyzed in the article.
Olga F. Chistyk, Doctor of Economics, Professor of Samara State University of Economics.