Abstract
Clustering of regions, not only by economic parameters, but also by tax parameters is a new direction of economic research. The purpose of this article is to group the regions of the Russian Federation according to the industry specifics of their tax revenues and identify common features for each of the established clusters. The industry specifics of the regions in terms of the parameter of tax revenues of budgets are investigated using cluster analysis using the ORANGE software product. The empirical basis of the study was the data of the Federal Tax Service on the structure of tax revenues of the consolidated budget of the regions by type of economic activity for 2017. This period is purely conditional and is used only for the purpose of testability of the method used to find the optimal number of clusters on the territory of Russia for further research. The conducted research has shown that the regions of the Russian Federation have specifics in accordance with the sectoral structure of tax revenues. According to the results of the analysis, nine clusters were identified. Of the nine clusters, three have industry — specific types of economic activity — manufacturing and mining. In two clusters, tax revenue indicators are above average for almost most types of economic activity. Four clusters demonstrate high tax revenues for such types of economic activities as transportation and storage, public administration, education, healthcare, construction, as well as manufacturing, and mining. The data obtained make it possible to develop a «personalized» tax policy of each entity.
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