ANALYSIS OF FACTORS AFFECTING THE FORMATION OF TAX DEBT AND TAX COLLECTIONS IN THE SUBJECTS OF THE NORTH CAUCASIAN FEDERAL DISTRICT
The article is devoted to estimation of factors, which impact on formation of the tax debt in the regions. Description of the dynamics of the tax debt in the North Caucasus Federal District from 2009 to 2011 is given. Also an analysis of this tax debt was made according to the subjects of the federa...
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| Format: | Article |
| Language: | Russian |
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Plekhanov Russian University of Economics
2016-08-01
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| Series: | Статистика и экономика |
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| Online Access: | https://statecon.rea.ru/jour/article/view/89 |
| _version_ | 1826559829648343040 |
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| author | Igor Yu. Pelevin |
| author_facet | Igor Yu. Pelevin |
| author_sort | Igor Yu. Pelevin |
| collection | DOAJ |
| description | The article is devoted to estimation of factors, which impact on formation of the tax debt in the regions. Description of the dynamics of the tax debt in the North Caucasus Federal District from 2009 to 2011 is given. Also an analysis of this tax debt was made according to the subjects of the federal district. Proposals to form an active fiscal policy are formulated based on this analysis. |
| first_indexed | 2024-03-12T04:47:38Z |
| format | Article |
| id | doaj.art-0f67ea5ce67b4d49835ab3bb103383c2 |
| institution | Directory Open Access Journal |
| issn | 2500-3925 |
| language | Russian |
| last_indexed | 2025-03-14T09:06:36Z |
| publishDate | 2016-08-01 |
| publisher | Plekhanov Russian University of Economics |
| record_format | Article |
| series | Статистика и экономика |
| spelling | doaj.art-0f67ea5ce67b4d49835ab3bb103383c22025-03-02T12:40:50ZrusPlekhanov Russian University of EconomicsСтатистика и экономика2500-39252016-08-0101687110.21686/2500-3925-2013-1-68-7188ANALYSIS OF FACTORS AFFECTING THE FORMATION OF TAX DEBT AND TAX COLLECTIONS IN THE SUBJECTS OF THE NORTH CAUCASIAN FEDERAL DISTRICTIgor Yu. Pelevin0Department of Economic Security and Anti-Corruption Department of Kaliningrad Regional Office of the Ministry of Internal Affairs of RussiaThe article is devoted to estimation of factors, which impact on formation of the tax debt in the regions. Description of the dynamics of the tax debt in the North Caucasus Federal District from 2009 to 2011 is given. Also an analysis of this tax debt was made according to the subjects of the federal district. Proposals to form an active fiscal policy are formulated based on this analysis.https://statecon.rea.ru/jour/article/view/89задолженностьанализфакторыдинамикаструктураприбыльубыткиотраслевые факторыналогово-бюджетная политикаdebtanalysisfactorsdynamicsstructureprofitslossesindustry factorsfiscal policy |
| spellingShingle | Igor Yu. Pelevin ANALYSIS OF FACTORS AFFECTING THE FORMATION OF TAX DEBT AND TAX COLLECTIONS IN THE SUBJECTS OF THE NORTH CAUCASIAN FEDERAL DISTRICT Статистика и экономика задолженность анализ факторы динамика структура прибыль убытки отраслевые факторы налогово-бюджетная политика debt analysis factors dynamics structure profits losses industry factors fiscal policy |
| title | ANALYSIS OF FACTORS AFFECTING THE FORMATION OF TAX DEBT AND TAX COLLECTIONS IN THE SUBJECTS OF THE NORTH CAUCASIAN FEDERAL DISTRICT |
| title_full | ANALYSIS OF FACTORS AFFECTING THE FORMATION OF TAX DEBT AND TAX COLLECTIONS IN THE SUBJECTS OF THE NORTH CAUCASIAN FEDERAL DISTRICT |
| title_fullStr | ANALYSIS OF FACTORS AFFECTING THE FORMATION OF TAX DEBT AND TAX COLLECTIONS IN THE SUBJECTS OF THE NORTH CAUCASIAN FEDERAL DISTRICT |
| title_full_unstemmed | ANALYSIS OF FACTORS AFFECTING THE FORMATION OF TAX DEBT AND TAX COLLECTIONS IN THE SUBJECTS OF THE NORTH CAUCASIAN FEDERAL DISTRICT |
| title_short | ANALYSIS OF FACTORS AFFECTING THE FORMATION OF TAX DEBT AND TAX COLLECTIONS IN THE SUBJECTS OF THE NORTH CAUCASIAN FEDERAL DISTRICT |
| title_sort | analysis of factors affecting the formation of tax debt and tax collections in the subjects of the north caucasian federal district |
| topic | задолженность анализ факторы динамика структура прибыль убытки отраслевые факторы налогово-бюджетная политика debt analysis factors dynamics structure profits losses industry factors fiscal policy |
| url | https://statecon.rea.ru/jour/article/view/89 |
| work_keys_str_mv | AT igoryupelevin analysisoffactorsaffectingtheformationoftaxdebtandtaxcollectionsinthesubjectsofthenorthcaucasianfederaldistrict |