REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT

Autor:	S. N. Rukina, K. A. Gerasimova, A. S. Takmazyan, K. N. Samoilova
Jazyk:	English<br />Russian
Rok vydání:	2020
Předmět:	assessment of tax expenditures investments independence register of tax expenditures small business social support tax authority tax expenditures Sociology (General) HM401-1281 Economics as a science HB71-74
Zdroj:	Вестник университета, Vol 0, Iss 6, Pp 109-116 (2020)
Druh dokumentu:	article
ISSN:	1816-4277 2686-8415
DOI:	10.26425/1816-4277-2020-6-109-116
Popis:	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.
Databáze:	Directory of Open Access Journals
Externí odkaz:	https://doaj.org/article/208e7a9bbd564c24b1a7b02f49e3bbea Zobrazit plný text záznamu View record in DOAJ