Assessment of the impact of changes in the distribution of the income tax rate on the revenues of territorial budgets from direct taxes

The article presents the results of a prospective assessment of the impact of changes in the order and ratio of the distribution of income tax between different levels of the budget. Given the growing spending powers of regional budgets, this will strengthen their revenue base. The region can compensate with this increase for the application of investment benefits, this will reduce the effective corporate income tax rate and increase the investment attractiveness of the territory.