Open AccessTax planning and forecasting on the macro-level by main federal taxes (on the example of the Republic of Dagestan)
Author(s) -
Mazika Musabekovna Imanshapieva
Publication year - 2020
Publication title -
nalogi i nalogoobloženie
Language(s) - English
Resource type - Journals
ISSN - 2454-065X
DOI - 10.7256/2454-065x.2020.1.32128
Subject(s) - revenue , taxable income , tax revenue , context (archaeology) , russian federation , economics , value added tax , public economics , tax policy , macro , tax reform , business , economic policy , accounting , computer science , geography , archaeology , programming language
This article examines the peculiarities of the system of tax planning on the macro level in the current context. The key task of tax planning and forecasting consists in determination for a specified period of economically substantiated and precise volume of tax revenue into the budget. The author explores the problems of forecasting of tax revenue, indicating the priority vectors for their overcoming. Particular attention is paid to the method of determination of tax potential of the regions. Analysis is conducted on the indexes of tax revenue in to the budgetary system of the Russian Federation (on the example of the Republic of Dagestan). The author makes recommendations on improving the methodology of determination of tax potential in accordance with macroeconomic indexes affecting the size of the taxable base. The conclusions are formulated on increasing the performance of the system of planning and forecasting of tax revenue on the macro-level by main federal taxes into the budgetary system of the Russian Federation in today’s reality.