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6(3)

6(3)

6(6)

6(5)

6(6)

6(5)

6(6)

6(5)

6(5)

6(3)

6(4)

6(5)

Komi-PermyakAO


Evolutionary

Radical

Intermediate radical

Intermediate moderate

Conditions:

1.1

1.2

1.3

1.4

2.1

2.2

2.3

3.1

3.2

3.3

3.4

4.1

4.2

4.3

Income tax

25% -guaranteed, 50% - equalizing parts

25% -guaranteed, 40% - equalizing parts

40% -guaranteed, 40% - equalizing parts

40% -guaranteed, 40% - equalizing parts

0%

0%

0%

10%

0%

20%

0%

25% -guaranteed, 25% - equalizing parts

20% -guaranteed, 35% - equalizing parts

25% -guaranteed, 25% - equalizing parts

Single tax on imputedincome

90%

90%

90%

90%

0%

90%

0%

90%

90%

90%

90%

90%

90%

90%

Single tax levied inrelation to the application of the simplified taxation system

30%

30%

30%

30%

0%

30%

0%

30%

30%

30%

30%

30%

30%

30%

Personal asset tax(ref.)

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

Corporate asset tax(ref.)

100%

100%

50%

50%

100%

50%

50%

100%

100%

50%

50%

100%

50%

50%

Land tax and rentalpayments for land

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

Local taxes andcharges

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

Sales tax

0%

100%

0%

100%

0%

0%

100%

0%

0%

0%

100%

0%

0%

100%

Results:

min. share of expenditurescovered by assigned revenues (%)

10,5

10,1

10,6

11,1

7,2

7,3

8,0

9,1

7,5

10,3

8,2

9,6

10,3

10,0

max. share of expenditurescovered by assigned revenues (%)

29,6

32,8

30,5

35,2

19,5

19,3

21,6

23,5

19,7

24,7

23,4

27,9

26,2

30,8

difference between themin. and max. share of expenditures covered by assigned revenues(%)

19,1

22,7

19,9

24,1

12,3

12,0

13,6

14,4

12,3

14,4

15,1

18,3

15,9

20,8

average share ofexpenditures covered by assigned revenues (%)

17,2

17,6

17,0

18,7

12,6

12,2

14,0

14,8

12,8

15,5

14,1

15,9

16,0

16,9

overall share ofexpenditures covered by assigned revenues (%)

18,4

19,1

18,4

20,3

13,0

12,9

14,8

15,7

13,5

16,4

15,2

17,3

17,1

18,5

coefficient of variation(%)

38,6

45,0

41,6

45,6

38,5

42,7

40,2

41,6

41,4

41,3

43,4

40,3

35,0

43,4

overall surplus(%)

0,0

0,0

0,0

0,0

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