Open AccessAssessment of the regional tax potential and its role in the formation of the budget system of the Russian Federation
Author(s) -
Ф. Х. Цапулина,
Andrey E. Makushev,
Olga Ergunova,
Olga Ivanovna Arlanova,
Marina Lvova,
Olga Matveeva
Publication year - 2020
Publication title -
iop conference series. earth and environmental science
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.179
H-Index - 26
eISSN - 1755-1307
pISSN - 1755-1315
DOI - 10.1088/1755-1315/604/1/012001
Subject(s) - russian federation , revenue , tax revenue , business , population , tax policy , public economics , economics , economic policy , tax reform , accounting , demography , sociology
In this work, a study of tax revenues to the budgets of the Russian constituent entities for the fulfillment of state obligations by the Russian regions is carried out. The assessment of the regional tax potential as a key indicator of budgetary provision is determined on the example of the subject of the Russian Federation – Chuvash Republic – using the methodology of correlation and regression analysis. As a result, to improve the optimality of the regional tax policy in terms of current and forecast planning of tax payments to the budget of the Chuvash Republic, it is established which factors have a greater impact on the amount of tax revenues of a given constituent entity of the Russian Federation, and which to a lesser extent. It seems appropriate to use the author’s model for calculating tax revenues to the budget of the Chuvash Republic as an example of budgeting for other Russian entities. The process of modeling the tax potential of a region is indicated not only by an assessment of its current state, but also as part of project management for forecasting tax policies and tax reserves. The practical application of the tax potential with the available information base and regional government’s own instruments argues for the effectiveness of the fiscal policy of the Russian Federation, which is aimed at implementing tax regulation of economic processes while improving the quality of life of the population of Russia.