Abstract
The article is devoted to the identification of the criterion, that allows to determine which industry can be referred to as a budget-forming one at the regional level. The empirical base of the study was formed by the data of Russian Federal State Statistics Service about the structure of gross regional product and by the data from the Federal Tax Service about the structure of tax revenues of the regional consolidated budgets by the type of the economic activity in 2017. The grouping of regions by the types of the economic activity is carried out using the standard method of multifactorial ranking. The structure of the gross regional product is revealed to be significantly different from the structure of the tax revenues of the regional budgets. It is proposed to define an industry as the budget-forming one if tax revenues from it form at least 15 % of the consolidated budget of the region. The application of this criterion shows that «Manufacturing» is the budget-forming industry in most of the regions. The offered criterion can be used to adjust the tax control directions and analyze the indicators of tax crime, it can help assess the consequences of tax legislation changes for the regional budgets.
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