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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 (%)

39,9

38,3

40,8

40,8

13,7

23,1

10,2

31,1

25,8

30,8

22,4

39,2

37,1

36,9

max. share of expenditurescovered by assigned revenues (%)

122,1

116,8

107,3

107,3

88,8

77,8

69,8

110,5

97,2

91,3

75,7

120,3

94,5

93,3

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

82,3

78,5

66,5

66,5

75,1

54,7

59,6

79,4

71,4

60,6

53,3

81,1

57,4

56,4

average share ofexpenditures covered by assigned revenues (%)

72,6

68,3

69,4

69,4

41,2

43,9

33,2

54,4

48,7

52,6

41,2

66,0

62,2

59,5

overall share ofexpenditures covered by assigned revenues (%)

70,7

67,0

68,6

68,6

40,2

43,9

32,4

54,4

48,4

53,2

41,1

65,2

60,7

58,8

coefficient of variation(%)

27,9

28,4

25,8

25,8

50,5

36,4

47,6

40,3

41,1

35,6

36,7

31,1

26,8

27,8

overall surplus(%)

1,0

0,7

0,3

0,3

0,0

0,0

0,0

0,4

0,0

0,0

0,0

0,9

0,0

0,0

overall deficit(%)

30,3

33,8

31,7

31,7

59,8

56,1

67,6

46,0

51,6

46,8

58,9

35,7

39,3

41,2

number of ME with surplus(including over 10 %)

3(1)

1(1)

1(0)

1(0)

0(0)

0(0)

0(0)

1(1)

0(0)

0(0)

0(0)

2(1)

0(0)

0(0)

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

2(0)

4(0)

3(0)

3(0)

19(8)

14(3)

21(10)

13(0)

14(1)

13(0)

18(3)

7(0)

8(0)

10(0)

Krasnoyarskkrai


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%

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