MEDIUM-TERM RESERVATION AS AN INSTRUMENT FOR INCREASING THE STABILITY OF TAX REVENUES (ON THE EXAMPLE OF PROFIT TAX)
The article is devoted to the study of the possibilities of stabilizing tax revenues by creating medium-term reserves based on the most volatile non-oil and gas budget revenues. The proposed design of the tax stabilization fund allows saving some of the excess resources generated during periods of e...
| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
North Caucasus Federal University
2022-02-01
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| Series: | Вестник Северо-Кавказского федерального университета |
| Subjects: | |
| Online Access: | https://vestnikskfu.elpub.ru/jour/article/view/288 |