пространственное развитие,
сельские территории,
дифференциация,
демография,
социальная сфера,
сельская экономика,
налогообложение
Abstract
The article reveals a high differentiation of municipalities in rural areas of the Altai Territory in terms of the main indicators of socio-economic development, including agricultural production, investments in fixed assets. It is proved that the system of municipal statistics indicators contained in the Rosstat database is insufficient to assess the spatial development of those municipalities in which small businesses are highly entrepreneurial, and there are no large or medium-sized organizations in the rural local economy. As additional indicators, it is proposed to use information from the Federal Tax Service of Russia on the number of taxpayers, tax agents and the tax base for personal income tax, with details by rural localities. The approbation of the methodological approach to the use of tax indicators made it possible to substantiate differences in the development of intra-district socio-economic spaces of municipalities of the Altai Territory, similar in number of inhabitants and industry specialization.
