SPATIAL STRUCTURE AND THE PROPORTIONS OF FORMING THE TAX BASE OF REGIONAL BUDGETS
The paper considers the problems of territorial distribution and concentration of tax resources at the
sub-federal level in Russia in 2000-2004. The most important factors of spatial stratification of the country’s
tax system are singled out. The author suggests his own method of classifying the territories due to the
level of tax resources. The results of the classification are analyzed taking into consideration the region’s
specialty, its economic structure and the place in the system of territorial labour distribution.