REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT
https://doi.org/10.26425/1816-4277-2020-6-109-116
Abstract
The debatable issues of forming a comprehensive system of tax revenue management, including tax and budget components in the Rostov region have been considered. It has been concluded about the priority of the tax component, which is based on the legally established tax powers of sub-Federal authorities in relation to regional taxes, corporate income tax, simplified taxation system and patent taxation system. Specified systems are characterized by instability and limitation. The analysis of the content of the tax authorities of the Russian Federation subjects and their interaction with tax expenditures, which provide a relationship with the goals of state programs, allowed us to substantiate proposals to expand the tax independence of the Russian Federation subjects for the period of implementation of national goals.
About the Authors
S. N. Rukina
Rostov State University of Economics
Russian Federation
Russian Federation
Candidate of Economic Sciences
Rostov-on-Don
K. A. Gerasimova
Rostov State University of Economics
Russian Federation
Senior Lecturer
Rostov-on-Don
Russian Federation
Senior Lecturer
Rostov-on-Don
A. S. Takmazyan
Rostov State University of Economics
Russian Federation
Candidate of Economic Sciences
Rostov-on-Don
Russian Federation
Candidate of Economic Sciences
Rostov-on-Don
K. N. Samoilova
Rostov State University of Economics
Russian Federation
Candidate of Economic Sciences
Rostov-on-Don
Russian Federation
Candidate of Economic Sciences
Rostov-on-Don
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Review
For citations:
Rukina S.N., Gerasimova K.A., Takmazyan A.S., Samoilova K.N. REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT. Vestnik Universiteta. 2020;(6):109-116. (In Russ.) https://doi.org/10.26425/1816-4277-2020-6-109-116
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