Abstract:

The article presents the results of the analysis of the influence of the industry factor on the dynamics of tax revenues in the subsidized regions of the North Caucasus Federal District. It is proved that the low level of tax revenues is determined by the deformed structure of the economy with simultaneous heterogeneity of the actual sectoral tax burden. Based on the results of the study, tactical and strategic measures of economic policy aimed at increasing the fiscal efficiency of subsidized regions are revealed.