Open AccessMethodological approaches to estimating the impact of changes in tax legislation on tax income of mineral mining tax
Author(s) -
Marina Shmakova
Publication year - 2021
Publication title -
na straže èkonomiki
Language(s) - English
Resource type - Journals
ISSN - 2588-0071
DOI - 10.36511/2588-0071-2021-2-67-70
Subject(s) - legislation , revenue , tax revenue , tax reform , economics , indirect tax , ad valorem tax , state income tax , public economics , business , accounting , political science , law
The article is devoted to the methodology of factor analysis of the growth of tax revenues, allowing to assess the factors of tax legislation that affect the dynamics of tax revenues to the consolidated budget of the Russian Federation in the short and long term.