| Popis: |
The article considers the main factors that influence the dynamics of corporate income tax receipts in the regional budget. Thus, changes in federal and regional legislation, the expansion of the tax base, and the improvement of the administration of income sources have the greatest impact. The performance of tax revenues of the consolidated budget of the Trans-Baikal Territory is analyzed, and the share of this tax in the total amount of tax revenues of the budget in 2017-2020 is shown. It is noted that the underestimation of the corporate income tax in 2020 is associated with the negative consequences of the impact of the spread of the new coronavirus infection on the region's economy, which led to a slowdown in the work of certain industries and to a significant decrease in economic activities of the region. The ways of increasing the receipts of corporate income tax in the budget of the subject of the Russian Federation are shown, namely through strengthening the interdepartmental interaction of the regional state authorities with the local offices of the Federal Tax Service of the Russian Federation, the ability to independently decide on the provision of appropriate tax benefits in the territory of the region, reduced rates, other preferences for corporate income tax or refusal of it, and others. |
