BUSINESS INFORM №11-2013

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Section: Economic and Mathematical Modeling
UDC 005.32:331.108.43
Bobkova A. Y.
Diagnostics of Convergent-Divergent Processes in the Regional Fiscal Policy (p. 113 - 119)
The article conducts analysis of irregularity of distribution of tax resources among towns and districts of the Kharkiv oblast with respect to the income and expenditure sides of the budget on the basis of the convergence theory. Indicators of ?-convergence and models of ?-convergence are used as the instruments of the study and theoretical substantiation of the given indicators are considered in detail. The proposed instruments is approved on the basis of indicators of the tax load on hired employees and also expenditures of local budgets per capita in districts and towns of the Kharkiv oblast. The article reveals the divergent tendency in the Kharkiv oblast, characterised with availability of significant irregularity in development of territories by the tax load indicator, while per capita expenditures of the budgets are close in values, which characterises existence of convergent tendencies in the process of development of territories.
Keywords: tax load, local budget spendings, differentiation, convergence, divergence
Fig.: 2. Tabl.: 5. Formulae: 7. Bibl.: 9.

Bobkova Alexandra Yurievna – Lecturer, Department of Statistics and Economic Forecasting, Simon Kuznets Kharkiv National University of Economics (9a Nauky Ave., Kharkiv, 61166, Ukraine)

Article is written in Russian
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Reference to this article:
Bobkova, Alexandra Yurievna. (2013) “Diagnostics of Convergent-Divergent Processes in the Regional Fiscal Policy.” Business Inform 11:113–119.

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