THE IMPACT OF ECONOMIC CRISES IN RUSSIA ON THE FORMATION OF REGIONAL BUDGET REVENUES

The article touches upon the issue of the economic crises impact on the corporate income tax (CIT) collecting and regional budgets formation on the example of the Siberian Federal District (SFD) in 2007-15. The corporate income tax (CIT) amount and its share in the district budget revenues dramatically decrease during economic crises (2008-09 and the current one, which affects strongly in 2015) because of its leading subjects, which are specialized on the most sensitive industries to crises. The economical and statistical analysis has revealed groups of the SFD regions by the share of CIT collecting and the dynamic of their collecting in regional budgets for these years. Regions with a high share of CIT in their budgets are specialized mostly in export of metals and are subject to considerable unevenness in their collecting. Regions with a low share of CIT - extracting and agricultural are stable in CIT collecting. Two regions with various budgets structures, economy development levels and manufacturing industry structures are compared (Krasnoyarsk Krai and the Republic of Tyva). The main role in Krasnoyarsk Krai budget formation belongs to CIT, in Tyva - non-repayable receipts. Krai is one of the leading regions of nonferrous metallurgy of the country, the republic - lagging behind on the level of social and economic development. The correlation between the regional budget revenues and CIT collecting in it in these regions was calculated: in the first case -the high dependence of indicators - in the second one - is absent. Two economic crises have affected differently on the results of economic activity in these regions due to differences in their manufacturing industry and the profit of leading companies.