REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT
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 authorit...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2020-08-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/2274 |
| _version_ | 1797243836648390656 |
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| author | S. N. Rukina K. A. Gerasimova A. S. Takmazyan K. N. Samoilova |
| author_facet | S. N. Rukina K. A. Gerasimova A. S. Takmazyan K. N. Samoilova |
| author_sort | S. N. Rukina |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-03-08T04:20:07Z |
| format | Article |
| id | doaj.art-208e7a9bbd564c24b1a7b02f49e3bbea |
| institution | Directory Open Access Journal |
| issn | 1816-4277 2686-8415 |
| language | English |
| last_indexed | 2024-04-24T19:01:27Z |
| publishDate | 2020-08-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj.art-208e7a9bbd564c24b1a7b02f49e3bbea2024-03-26T14:23:04ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152020-08-010610911610.26425/1816-4277-2020-6-109-1161754REGIONAL PRACTICE OF TAX REVENUE MANAGEMENTS. N. Rukina0K. A. Gerasimova1A. S. Takmazyan2K. N. Samoilova3Rostov State University of EconomicsRostov State University of EconomicsRostov State University of EconomicsRostov State University of EconomicsThe 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.https://vestnik.guu.ru/jour/article/view/2274assessment of tax expendituresinvestmentsindependenceregister of tax expendituressmall businesssocial supporttax authoritytax expenditures |
| spellingShingle | S. N. Rukina K. A. Gerasimova A. S. Takmazyan K. N. Samoilova REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT Вестник университета assessment of tax expenditures investments independence register of tax expenditures small business social support tax authority tax expenditures |
| title | REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT |
| title_full | REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT |
| title_fullStr | REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT |
| title_full_unstemmed | REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT |
| title_short | REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT |
| title_sort | regional practice of tax revenue management |
| topic | assessment of tax expenditures investments independence register of tax expenditures small business social support tax authority tax expenditures |
| url | https://vestnik.guu.ru/jour/article/view/2274 |
| work_keys_str_mv | AT snrukina regionalpracticeoftaxrevenuemanagement AT kagerasimova regionalpracticeoftaxrevenuemanagement AT astakmazyan regionalpracticeoftaxrevenuemanagement AT knsamoilova regionalpracticeoftaxrevenuemanagement |