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The subject of this research is the methodology of planning tax revenues at the meso-level. Tax planning at the meso-level is a complex process, since each region of the Russian Federation has its individual set of factors that influence the actual amount of tax revenues. The problem of regional differentiation by the level of socioeconomic development leads to inaccurate planning due to the fact that the current methodology takes into account a limited number of contributing factors. Therefore, the existing methodology of planning tax revenues is viewed in through the prism of multifactorial nature of regional economy. The article employs the mathematical and empirical methods for identification of flaws in the existing methodology of planning tax revenues coupled with the problem of regional differentiation of by the level of socioeconomic development. As a result, the author presents a unified approach that allows improving existing methodology of planning tax revenues and balancing the effect upon the outcome of such planning that occurs due to regional differentiation by the level of socioeconomic development. The essence of this approach lies in creation of the multivariate model of planning tax revenues that takes into account the unlimited factors affecting the amount of tax revenues from the region. The results of the multivariate model indicate the low level of error in comparison to the calculated data with the actual data. Thus, the error for income tax totaled to 1.1%, for personal income tax to 1.2%, for excise taxes to 3.4%, and for MET to 1.4%. The acquired results indicate an improvement in the quality and efficiency of tax planning on the regional level. The presented model also illustrates the factors that affect the actual amount of tax revenues, which in turn, accurately points at the factors o0f errors in the plan values. This model may considerably combine the principles of multifactorial nature, integrity, and transparency of tax planning.	

On the improvement of methodology of tax planning on the regional level