Regional Economics: Theory and Practice

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Evaluation of methodological approaches to tax planning at the regional level

Vol. 16, Iss. 11, NOVEMBER 2018

Received: 17 July 2018

Received in revised form: 10 August 2018

Accepted: 24 August 2018

Available online: 16 November 2018


JEL Classification: E6, H6

Pages: 2059–2074

Mandroshchenko O.V. Financial University under Government of Russian Federation, Moscow, Russian Federation

ORCID id: not available

Tatarenko A.M. Financial University under Government of Russian Federation, Moscow, Russian Federation

ORCID id: not available

Subject The article addresses tax planning at the regional level.
Objectives The purpose is to show the importance of the issue and identify problems related to tax planning, assess economic and statistical methods for tax revenue planning at the regional level.
Methods The study employs the least squares and exponential smoothing methods.
Results We analyzed certain indicators of social and economic development of the region, defined the tax potential and determined the amount of taxes and fees that are to be paid directly to the regional budget.
Conclusions We offer to include the following in the formula of the least squares method: an inflation factor, indicator reflecting the additional volume of tax revenues as a result of changes in legislation, additional revenues due to an increase in the profits of major taxpayers. The findings may be useful for the Ministry of Economic Development of regions and the Federal Tax Service to formulate the concept of economic development, tax policy, and projected tax revenues to the consolidated budget.

Keywords: tax planning, consolidated budget, regional budget, methodology, valuation


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