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Regional Economics: Theory and Practice
 

Reaching stability of the bufget revenue of the russian federation subjects for the account of improvements in tax administartion institution

Vol. 7, Iss. 42, DECEMBER 2009

Available online: 25 December 2009

Subject Heading: BUDGETARY-TAX POLICY

JEL Classification: 

Kazakovtseva M.V. senior lecturer of Chair of Analysis, Finance and Statistics of Mari State University
dis.sovet@mail.ru

Tightening-up interests of governmental authorities of the Russian Federation subjects in state increase in revenues of the budget appears to be sufficient reason for improvement of formation mechanism of the regional budget revenue. The ways for strengthening the state revenue base are taxable capacity development of the subjects of the Russian federation, increase in tax collection. The practice of using tax evasion scheme shows the risk for the stability of the budget revenue as before. It is necessary to optimize the number of field checks, maximize the efficiency of desktop study of taxpayers' financial condition, and improve procedures of managing, keeping and rendering real callable tax return.

Keywords: region's economy, region's revenues, Russian taxation system, taxes, tax administartion

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ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

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