Tax Revenue Trends and the Experience of Their Modeling for Siberia

The paper shows that a downward trend in relation to a share of tax revenues coming from the Siberian Federal District has been changing since 2009 to an upward move. The Siberian economy has revived from the crises faster than the country in whole. We present here the fixed effects models of panel data, and assess features of the Siberian tax field related to spatial and time characteristics. We also show that, over the period of positive market trends observed in 2002-2008, the taxes in the gross were growing mainly due to an extensive factor not connected with structural changes, but its role in the trend is shrinking. The balance of power has been drastically changing since 2009.