Statistical analysis of the factors influencing the inequality of tax incomes in the consolidated budgets of the Russian regions

The article deals with the problem of unequal tax incomes in consolidated budgets of federal subjects of Russia. Based on testing the statistical hypothesis about kinds of distribution we have demonstrated that primary tax incomes in region budgets are lopsided, and in some cases sig­nificantly deviate from normal distribution. The article presents the analysis of factors influenc­ing the inequality of tax incomes in consolidated budgets of the regions. By means of multivar­iate cluster analysis we have grouped the regions according to economic indicators. Based on this grouping we calculate regression equations for each cluster, reflecting the correlation be­tween some types of tax incomes and various economic indicators. The research makes it pos­sible to draw conclusions about the nature of tax income inequality in consolidated budgets of the regions, and to identify the factors significantly influencing it.