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5,6

7,9

6,3

8,3

7,5

9,2

8,2

10,3

12,0

10,8

max. share of expenditurescovered by assigned revenues (%)

57,8

60,4

59,3

64,4

60,5

81,9

65,1

73,7

66,5

75,3

69,8

60,1

57,8

62,2

difference between themin. and max. share of expenditures covered by assigned revenues(%)

45,5

49,2

47,7

52,5

54,9

74,0

58,8

65,3

59,0

66,1

61,6

49,8

45,8

51,5

average share ofexpenditures covered by assigned revenues (%)

28,0

28,2

27,1

29,1

24,6

32,8

26,3

32,7

30,0

32,9

31,5

28,5

28,6

29,4

overall share ofexpenditures covered by assigned revenues (%)

33,2

33,9

32,4

35,1

27,5

38,4

29,7

39,1

35,6

39,4

37,4

34,1

33,6

35,3

coefficient of variation(%)

51,7

55,5

56,3

57,4

61,6

67,4

62,3

61,0

59,7

62,6

60,7

57,5

53,0

58,4

overall surplus(%)

0,0

0,0

0,0

0,0

0,0

0,0

0,0

0,0

0,0

0,0

0,0

0,0

0,0

0,0

overall deficit(%)

66,8

66,1

67,6

64,9

72,5

61,6

70,3

60,9

64,4

60,6

62,6

65,9

66,4

64,7

number of ME with surplus(including over 10 %)

0(0)

0(0)

0(0)

0(0)

0(0)

0(0)

0(0)

0(0)

0(0)

0(0)

0(0)

0(0)

0(0)

0(0)

number of ME withfinancial aid exceeding 50 to 70 % (including over 70 %)

9(8)

9(8)

9(8)

9(8)

10(8)

9(6)

10(7)

9(6)

9(6)

9(7)

9(6)

9(8)

9(7)

9(7)

Rostovoblast

а

Evolutionary

Radical

Intermediate radical

Intermediate moderate

Conditions:

1.1

1.2

1.3

1.4

2.1

2.2

2.3

3.1

3.2

3.3

3.4

4.1

4.2

4.3

Income tax

25% -guaranteed, 50% - equalizing parts

25% -guaranteed, 40% - equalizing parts

40% -guaranteed, 40% - equalizing parts

40% -guaranteed, 40% - equalizing parts

0%

0%

0%

10%

0%

20%

0%

25% -guaranteed, 25% - equalizing parts

20% -guaranteed, 35% - equalizing parts

25% -guaranteed, 25% - equalizing parts

Single tax on imputedincome

90%

90%

90%

90%

0%

90%

0%

90%

90%

90%

90%

90%

90%

90%

Single tax levied inrelation to the application of the simplified taxation system

30%

30%

30%

30%

0%

30%

0%

30%

30%

30%

30%

30%

30%

30%

Personal asset tax(ref.)

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

100%

Corporate asset tax(ref.)

100%

100%

50%

50%

100%

50%

50%

100%

100%

50%

50%

100%

50%

50%

Land tax and rentalpayments for land

100%

100%

100%

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