The Federal Budget: Vat Share in Tax Revenues Up

2019 ◽  
Author(s):  
Tatiana Tischenko ◽  
Sergei Belev
Keyword(s):  
Federal Budget ◽  
Tax Revenues

scholarly journals An analysis of tax revenues forecasting of the Russian Federal budget

2017 ◽  
Vol 23 (34) ◽  
pp. 2016-2031
Author(s):  
D.Yu. Fedotov ◽  
Keyword(s):  
Federal Budget ◽  
Tax Revenues

Features of Income Taxation for Enterprises of Different Forms of Ownership (on the example of the Perm region)

2020 ◽  
pp. 45-49
Author(s):  
A.A. Shtin ◽  
Keyword(s):  
Statistical Analysis ◽  
Federal Budget ◽  
Income Taxation ◽  
Tax Revenues ◽  
Regional Budget ◽  
The Stability ◽  
Perm Region ◽  
Budget System

This article analyzes the receipt of direct taxes to the Federal budget and the regional budget of the Perm region. Methods of economic and statistical analysis, grouping and comparison were used for this purpose. Based on the study, conclusions are drawn about increased competition among small and medium-sized organizations in the Perm region. The results of the study also expand the understanding of the specifics of budget forecasting, which ensures the stability of tax revenues in the budget system of Russia and the Perm region. The conditions that help attract investors to the region are considered.

scholarly journals IMPROVING THE EFFICIENCY OF THE PROCESS OF MANAGING TAX REVENUES AND EXPENDITURES OF THE STATE BY IMPROVING THE SYSTEM OF STATE TAX CONTROLLING

2020 ◽  
pp. 14-20
Author(s):  
Tatyana Vladimirovna Deeva
Keyword(s):  
Federal Budget ◽  
Functional Classification ◽  
Tax Expenditures ◽  
Positive Effects ◽  
Tax Revenues ◽  
State Tax ◽  
State Expenditures ◽  
Key Aspects ◽  
Budget Execution

The article discusses issues of improving the efficiency of the process of managing tax revenues and state expenditures, describes the composition of tax expenditures and state revenues. The article also provides data on tax expenditures and federal budget revenues, identifies shares by type of tax, and identifies shares for the distribution of tax expenses in the context of the functional classification of expenses. The key aspects for improving the process of budget execution through the introduction of remote tax controlling are highlighted. The blocks included in the remote tax control are reviewed and the improvements for tax administration are characterized. The article also describes what is better for managing tax revenues and expenses using a remote form of tax controlling. The positive effects of the introduction of the tax controlling tool in its improved format — remote.

scholarly journals TAX POTENTIAL OF THE KRASNODAR TERRITORY: EVALUATION AND WAYS OF IMPROVEMENT

2018 ◽  
pp. 63-67
Author(s):  
A. V. Antoshkina ◽  
O. Yu. Martynenko ◽  
O. V. Tockachev
Keyword(s):  
Fiscal Policy ◽  
Russian Federation ◽  
Preliminary Analysis ◽  
Quantitative Assessment ◽  
Federal Budget ◽  
Collection Rate ◽  
Tax Revenues ◽  
Regional Budget ◽  
The Russian Federation ◽  
Krasnodar Region

The article deals with the system of indicators used in the existing tax statistics and allows to assess the tax potential of the region. For a reliable quantitative assessment of the effectiveness of the fiscal policy of the Krasnodar region was carried out a preliminary analysis of tax statistics for 2015-2017, in particular: tax revenues and fees to the regional budget, indicators of tax arrears to the regional budget, regional tax revenues to the budget of the Russian Federation, indicators of tax arrears to the budget of the Russian Federation (by types of taxes). On the grounds of the review were calculated indicators of the effectiveness of the fiscal policy of the Krasnodar region such as: the level of taxation in the region, the tax collection rate in the region, relations with the Federal budget and the actual tax potential, as well as an assessment of their dynamics for the analyzed period. Based on the results of the analysis, the areas of problems were identified and measures to stimulate fiscal policy and increase the level of tax potential of the Krasnodar region were proposed, and a forecast assessment of the effectiveness of the proposed measures was given.

scholarly journals Sectoral determinants of sub-federal budget tax revenues: Russian case study

Equilibrium ◽  
2019 ◽  
Vol 14 (2) ◽  
pp. 233-249 ◽  
Author(s):  
Marina Malkina ◽  
Rodion Balakin
Keyword(s):  
Economic Growth ◽  
Value Added ◽  
Federal Budget ◽  
Regional Inequality ◽  
Economic Activities ◽  
Tax Revenues ◽  
Methods Development ◽  
Sectoral Structure ◽  
Tax Returns ◽  
Inflation Factor

Research background: The research is based on the assumption that the sectoral structure of economy has a significant impact on the level and dynamics of sub-federal budget tax revenues. It distinguishes the following sectoral determinants of tax revenues in regions: the levels of tax return and tax absorption, inflation and economic growth in various economic activities. Purpose of the article: We aimed at assessment of contribution of economic activities and their determinants to the increase in tax revenues of sub-federal budgets of the Russian Federation in 2011–2015 compared to 2006–2010. Methods: Development of a four-factor additive-multiplicative model of the tax revenue formation in regions, application of the proportional and logarithm methods of factor analysis to assessment of contribution of various activities and their determinants to increase in tax revenues of sub-federal budgets, evaluation of inter-regional inequality of tax revenues growth based on the weighted coefficient of variation, and decomposition of this inequality using the A. Shorrocks technique. Findings & Value added: We identified activities that made the largest contribution to the increase in tax revenues of the Russian sub-federal budgets. We found that the inflation factor had a predominant positive effect on the growth of tax revenues, while the contribution of the economic growth factor was 4 times less; however, the situation in various activities differed significantly. Generally, changes of sectoral levels of tax return and tax absorption influenced negatively the regional tax revenues. In addition, they moved in opposite direction in the regions. Ultimately, the uneven change in tax returns and price levels in the mining and manufacturing activities of Russian regions made the greatest contribution to inter-regional inequality of the growth of sub-federal budgets tax revenues.

scholarly journals The Influence of Centralisation and Decentralisation Processes on Regional Tax Potential

2021 ◽  
Vol 17 (2) ◽  
pp. 658-672
Author(s):  
Mariya A. Pechenskaya-Polishchuk
Keyword(s):  
National Level ◽  
Policy Instruments ◽  
Federal Budget ◽  
Revenue Growth ◽  
Debt Burden ◽  
Tax Revenues ◽  
The Russian Federation ◽  
Federal Taxes ◽  
Methodological Aspects ◽  
Budget Revenue

The need to stimulate economic development using policy instruments to enhance the tax potential of regions and municipalities is supported by key postulates of economic theory and successful examples of international practice. It is hypothesised that decentralising the distribution of tax revenues contributes to an increase in regional tax potential. In order to examine this problem, methods of grouping, sampling, generalisation and comparison are used. Methodological aspects of the study of tax potential at the sub-national level are presented. The scope of both centralisation and decentralisation processes affecting tax revenues in the Russian Federation for 2006–2018 is considered. The proportion of tax revenues transferred to the federal budget and collected at the regional level is investigated on the example of six Russian regional groupings. An expansion of the group of regions whose federal taxes are more than 50 % along with a 10 % increase in transfers to the federal budget led to greater centralisation. Out of the considered regions, 53 % transferred over 30 % of their tax potential to the federal level. It was revealed that regions whose tax centralisation is approximately 15–30 % have the best budget figures (debt burden of less than 30 %, budget deficit of less than 4%, 7–9 % budget revenue growth). Continuing research aims to develop measures for increasing regional tax potential. The obtained findings can be used to substantiate and implement regulatory legal acts concerning budget and tax issues.

Universal Basic Income and Helicopter Money

2017 ◽  
Vol 12 (2) ◽  
Author(s):  
Jože Mencinger
Keyword(s):  
Federal Budget ◽  
Quantitative Easing ◽  
Basic Income ◽  
European Level ◽  
Legal Regime ◽  
Tax Revenues ◽  
The People ◽  
Long Run ◽  
Realistic Option ◽  
Tax Bases

AbstractA unique opportunity for testing whether universal basic income (UBI) on the European level is a realistic option could be provided by its monetary financing as an alternative to “traditional” fiscal financing. Fiscal financing of UBI would namely request a much larger European “federal” budget financed by a specific European tax or by participation of the “federation” on some of the existing tax bases, and by agreed upon allotment of the accumulated “federal” fiscal revenues. Though ensuing redistribution of GDP would be relatively modest, the European UBI without an alternative to the tax revenues requirements remains illusionary. Helicopter money (HM) replacing quantitative easing (QE) might provide such an alternative. Modalities of its implementation differ and the idea raises questions of its compliance with the legal regime of the ECB and opens many other topics such as the effectiveness of “QE for the people” and its long-run consequences.

The Federal Budget: After the Election

1985 ◽  
Vol 2 (1) ◽  
pp. 47-58
Author(s):  
William Hoaglund
Keyword(s):  
Federal Budget
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