The correlation of information technology and tax components for the sustainable development of Russian regions

Abstract

In the article, we study the relationship between the information technology component and the tax potential of Russian regions as factors of economic growth and sustainable development. The aim of the research is to develop and test a methodology for assessing the level of information technology development of the Russian regions and its relationship with their tax status. The research methodology involves the use of factor analysis and the method of principal components using the Rstudio integrated development environment and the statistical package IBM SPSS statistics. The indicators traditionally used in international rankings of the information society development are supplemented with data on the assessment of efforts aimed at creating and implementing innovations. The study is based on the following data for the whole Russia, for federal districts, and for regions of the Russian Federation: the number of active fixed and mobile subscribers, the number of fixed and mobile broadband access subscribers, and the number of mobile communication devices. Our calculations made it possible to identify the worst and best regions in terms of the information and technological development of the territory. We have found that the worst regions are Sevastopol, Crimea, Ingushetia, Dagestan, Adygea. The regions with a highly developed information technology component include St. Petersburg, Moscow, Novosibirsk, Karelia, and Murmansk Oblast. The successful experience of the best regions in terms of the level of digitalization should be studied in detail and competently used in other Russian regions. The study showed that the readiness of the territories for digital transformations is determined by the level of their economic development. The tax potential of the regions is the main factor determining the growth of the gross regional product of the subject of the Russian Federation. Territories with highly developed information technology component form significantly higher tax revenues of the budget system per capita. This creates the basis not only for further increasing of the level of informatization, but also for its successful socio-economic development for regions. Thus, the level of the economic development of the region, its gross regional product and tax potential are the basis for effective digitalization. The accumulation of significant tax revenues creates opportunities for financing activities for the digitalization of the region. Further research could be in the following main areas: a competent increase in the number of indicators used and the expansion of time horizons; application of successfully tested research methods for other states, their groups and international associations; supplementing of the applied methods with models that have proven themselves well when working with short series, for example, ARIMA models

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