EVALUATION OF TAX BURDEN ADMISSIBILITY IN THE CRIMEA AND SEVASTOPOL
Journal: Journal of Tax Reform
Year: 2016

One of the reasons behind declining budget revenues can be external migration. This article aims to describe the methodology for estimation of tax losses and revenues from international labor migration for specific types of taxes. Changes in personal income tax revenues are estimated by using the data on the number of labor emigrants (immigrants) for specific occupations, nominal gross monthly wage of employees in this occupation in Russia, standard child tax deductions and the corresponding per