Statistical assessment of the structure and structural shifts of tax revenues of the consolidated budget of the Republic of Bashkortostan

The article examines the structure and structural shifts of tax revenues to the consolidated budget of the constituent entity of the Russian Federation, analyzes the role of each group of taxes in the formation of tax revenues of the consolidated budgets of the constituent entities of the Russian Federation. The study found that among the integral indicators of structural changes, the most realistic assessment of changes in the structure of tax revenues is given by the linear and quadratic coefficients of absolute structural changes. During the period under review, there were no significant fluctuations in the structure of tax revenues to the consolidated budget of the region. For the period 2013-2020 more than 90% of the total amount of tax revenues accounted for three main taxes: income taxes, income taxes, taxes on goods (works, services), property taxes.