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47,9

62,9

55,8

61,9

59,7

68,3

66,1

71,2

coefficient of variation(%)

52,1

55,4

50,9

51,1

103,5

76,0

88,1

78,3

78,7

69,7

69,5

65,9

52,4

59,0

overall surplus(%)

0,5

0,6

0,3

1,6

0,2

0,0

0,0

2,8

0,1

1,7

0,7

3,7

0,2

5,8

overall deficit(%)

29,6

26,9

32,5

26,1

56,7

46,4

52,1

39,9

44,3

39,8

41,0

35,4

34,1

34,7

number of ME with surplus(including over 10 %)

2(2)

3(2)

2(2)

3(2)

1(1)

0(0)

1(0)

3(1)

1(0)

2(0)

1(0)

3(2)

3(1)

3(3)

number of ME withfinancial aid exceeding 50 to 70 % (including over 70 %)

25(4)

27(7)

26(8)

24(5)

36(32)

35(28)

36(31)

33(26)

35(28)

34(24)

35(25)

32(16)

32(14)

32(14)

Saratovoblast


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 (%)

25,8

27,4

24,1

28,4

5,0

10,4

11,2

13,1

11,6

13,6

15,0

21,5

25,8

25,6

max. share of expenditurescovered by assigned revenues (%)

68,3

76,2

63,9

76,3

57,8

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