Fiscal function of taxes, its impact on budget revenues at various levels
Currently, in economics there is no single, well-established point of view on the number of functions performed by the tax. At the same time, all researchers are unanimous in their opinion that the main function is the fiscal function, according to which the revenue base of budgets of all levels is...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2023-03-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/4208 |
| _version_ | 1811153585005658112 |
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| author | N. Z. Zotikov |
| author_facet | N. Z. Zotikov |
| author_sort | N. Z. Zotikov |
| collection | DOAJ |
| description | Currently, in economics there is no single, well-established point of view on the number of functions performed by the tax. At the same time, all researchers are unanimous in their opinion that the main function is the fiscal function, according to which the revenue base of budgets of all levels is formed at the expense of taxes. All other functions: stimulating, regulating, etc. are closely related to the fiscal function. This function of taxes is used by the state in the development of tax policy at a particular stage of economic development. Based on official data, the article examines the impact of the fiscal function of taxes on the formation of budgets of the Russian Federation budget system for the period from 2006 to 2021. The author found that the state is currently pursuing a policy of fiscal federalism, which creates an imbalance in the revenue and expenditure parts of regional and local budgets. |
| first_indexed | 2024-03-08T04:18:05Z |
| format | Article |
| id | doaj.art-070d2e32209f4568b7c8b2eb0e529cd8 |
| institution | Directory Open Access Journal |
| issn | 1816-4277 2686-8415 |
| language | English |
| last_indexed | 2024-04-24T18:59:09Z |
| publishDate | 2023-03-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj.art-070d2e32209f4568b7c8b2eb0e529cd82024-03-26T14:23:13ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152023-03-011118919810.26425/1816-4277-2023-1-189-1982694Fiscal function of taxes, its impact on budget revenues at various levelsN. Z. Zotikov0I. N. Ulianov Chuvash State UniversityCurrently, in economics there is no single, well-established point of view on the number of functions performed by the tax. At the same time, all researchers are unanimous in their opinion that the main function is the fiscal function, according to which the revenue base of budgets of all levels is formed at the expense of taxes. All other functions: stimulating, regulating, etc. are closely related to the fiscal function. This function of taxes is used by the state in the development of tax policy at a particular stage of economic development. Based on official data, the article examines the impact of the fiscal function of taxes on the formation of budgets of the Russian Federation budget system for the period from 2006 to 2021. The author found that the state is currently pursuing a policy of fiscal federalism, which creates an imbalance in the revenue and expenditure parts of regional and local budgets.https://vestnik.guu.ru/jour/article/view/4208fiscal functiontax policybudget system of the russian federationoil and gas revenuesindirect taxesown budget revenuesgratuitous receiptsbudget deficit |
| spellingShingle | N. Z. Zotikov Fiscal function of taxes, its impact on budget revenues at various levels Вестник университета fiscal function tax policy budget system of the russian federation oil and gas revenues indirect taxes own budget revenues gratuitous receipts budget deficit |
| title | Fiscal function of taxes, its impact on budget revenues at various levels |
| title_full | Fiscal function of taxes, its impact on budget revenues at various levels |
| title_fullStr | Fiscal function of taxes, its impact on budget revenues at various levels |
| title_full_unstemmed | Fiscal function of taxes, its impact on budget revenues at various levels |
| title_short | Fiscal function of taxes, its impact on budget revenues at various levels |
| title_sort | fiscal function of taxes its impact on budget revenues at various levels |
| topic | fiscal function tax policy budget system of the russian federation oil and gas revenues indirect taxes own budget revenues gratuitous receipts budget deficit |
| url | https://vestnik.guu.ru/jour/article/view/4208 |
| work_keys_str_mv | AT nzzotikov fiscalfunctionoftaxesitsimpactonbudgetrevenuesatvariouslevels |