Tax Clustering of Russian Regions as an Instrument to Classify Territories
Year: 2020

The paper is devoted to issues of diagnosing territories in terms of the effect that taxes are made on their development. The message of the research is competition that occurs between territories to possess a tax base. The purpose of the research is related to grouping regions into clusters by a set of indicators, which reflect tax status, tax administration and tax policy. The authors selected the official statistics of 2018, and using these data they calculated 14 indicators. Initially, the r