scholarly journals Modern Approaches to Ensuring the Receipt of Corporate Income Tax in the Regional Budget

2021 ◽  
Vol 12 (1) ◽  
Author(s):  
Tatyana Shchukina ◽  
Lkhama Rabdanova
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Corporate Income Tax ◽  
Negative Consequences ◽  
Economic Activities ◽  
Tax Revenues ◽  
Income Sources ◽  
Regional Budget ◽  
The Russian Federation ◽  
The Impact

The article considers the main factors that influence the dynamics of corporate income tax receipts in the regional budget. Thus, changes in federal and regional legislation, the expansion of the tax base, and the improvement of the administration of income sources have the greatest impact. The performance of tax revenues of the consolidated budget of the Trans-Baikal Territory is analyzed, and the share of this tax in the total amount of tax revenues of the budget in 2017-2020 is shown. It is noted that the underestimation of the corporate income tax in 2020 is associated with the negative consequences of the impact of the spread of the new coronavirus infection on the region's economy, which led to a slowdown in the work of certain industries and to a significant decrease in economic activities of the region. The ways of increasing the receipts of corporate income tax in the budget of the subject of the Russian Federation are shown, namely through strengthening the interdepartmental interaction of the regional state authorities with the local offices of the Federal Tax Service of the Russian Federation, the ability to independently decide on the provision of appropriate tax benefits in the territory of the region, reduced rates, other preferences for corporate income tax or refusal of it, and others.

scholarly journals DIRECTIONS FOR INCREASING TAX REVENUES LOCAL BUDGETS IN THE RUSSIAN FEDERATION

2019 ◽  
Vol 7 (1) ◽  
pp. 16-20 ◽  
Author(s):  
Ольга Каурова ◽  
Ol'ga Kaurova ◽  
Ольга Шинкарева ◽  
Ol'ga Shinkareva
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Corporate Income Tax ◽  
Background Information ◽  
Tax Base ◽  
Tax System ◽  
Tax Revenues ◽  
The Russian Federation ◽  
Fixed Standard

The main purpose of this study is to analyze the tax revenues of local budgets and identify ways to increase them. In the execution of the study, such methods as analysis, synthesis, abstraction, generalization were used. The study revealed the paucity of tax revenues of local budgets, and suggested the ways to increase them – in particular, a fixed standard of deductions to local budgets on corporate income tax and taxes paid with the use of a simplified tax system, and also improving the system for indentifying unformed buildings to expand the tax base for the tax on property of individuals. The results of the study can be applied both in subsequent theoretical and methodological developments on this topic, and in practice when amending the legislation of the Russian Federation. Additionally, the results of the study can be used for scientific purposes, as a material for further studies. It is possible to use the material for methodical purposes as background information on a number of financial disciplines. The scientific novelty of the study is to development of recommendations for increasing the tax revenues of local budgets.

scholarly journals PROBLEMS AND PRIORITY AREAS OF DEVELOPMENT OF THE PROPERTY TAX SECTOR OF INDIVIDUALS IN THE RUSSIAN FEDERATION

2020 ◽  
Vol 8 (2) ◽  
pp. 76-80
Author(s):  
Elena Minaeva ◽  
Ekaterina Maslyukova ◽  
Zinaida Proskurina
Keyword(s):  
Comparative Analysis ◽  
Russian Federation ◽  
Income Tax ◽  
Regional Differences ◽  
Property Tax ◽  
Corporate Income Tax ◽  
Tax Revenues ◽  
Factors Influencing ◽  
Federal Districts ◽  
The Russian Federation

The article provides a comparative analysis of tax revenues of individuals and legal entities in the consolidated budget of the Russian Federation. According to the results of the study, it was revealed that taxes paid by individuals occupy one of the leading places along with such taxes as corporate income tax, VAT and other taxes and fees. In the course of studying the structure of property tax receipts of individuals in the context of the federal districts of the Russian Federation, the factors influencing regional differences in their payment were identified. Despite the established positive dynamics of tax revenues from individuals, the main problems that taxpayers face when paying transport, land tax and property tax of individuals were identified. The article proposes directions for improving the taxation of individuals on the territory of the Russian Federation in order to increase the efficiency of their calculation and collection.

scholarly journals Assessment of the Impact of EU Sanctions on Budget Revenues of Russia in the Context of New Industrialization in Terms of National Dimension

2021 ◽  
Vol 93 ◽  
pp. 02003
Author(s):  
Andrey Anisimov ◽  
Oksana Kolotkina ◽  
Inara Yagofarova
Keyword(s):  
Russian Federation ◽  
Factor Model ◽  
Eu Countries ◽  
Tax Revenues ◽  
Russian State ◽  
The Russian Federation ◽  
Tax Payments ◽  
The Impact ◽  
New Industrialization ◽  
The Eu

The article examines topical issues that assess the impact of EU sanctions on the volume of tax revenues of the consolidated budget of Russia. The main purpose of this study is an attempt to develop a factor model that allows assessing the sanctions impact on the specified tax revenues, describing and analyzing the factors that directly or indirectly affect the formation of the consolidated budget revenues of the Russian Federation, identifying the corresponding relationships during the period of new industrialization. A separate stage of the presented study is associated with the development of the above model, which evaluates the sanctions effect on the composition of tax revenues of the consolidated budget of the Russian Federation and verification of the adequacy of this model. The authors' own research made it possible to develop a conceptual factor model that assesses the impact of the sanctions effect of the EU countries on the composition and volume of tax revenues of the consolidated budget of the Russian Federation, the use of which makes it possible to analyze the proceeds from the tax payments that have come under the influence of the sanctions. The model presented by the authors makes it possible to fundamentally assess the real impact of the applied sanctions on tax revenues of the consolidated budget of the Russian Federation, to develop appropriate directions in the development of the country during the period of the new industrialization of the Russian state.

CORPORATE INCOME TAX: ANALYSIS OF RECEIPTS TO THE FEDERAL BUDGET OF THE RUSSIAN FEDERATION

2021 ◽  
Vol 3 (12) ◽  
pp. 54-59
Author(s):  
Rosita B. Khapsaeva ◽  
◽  
Agunda R. Tsirikhova ◽  
Keyword(s):  
Russian Federation ◽  
Special Interest ◽  
Income Tax ◽  
Federal Budget ◽  
Corporate Income Tax ◽  
Scientific Article ◽  
Direct Impact ◽  
Tax System ◽  
Financial Condition ◽  
The Russian Federation

Corporate income tax is one of the main budget-forming taxes of the tax system of the Russian Federation. The increased attention of researchers to the problems of profit taxation is explained by the fact that this tax forms a significant part of the country's budget revenues. Corporate income tax has a direct impact on the financial condition of enterprises, since the amount of deductions for it is one of the largest. This ex-plains the special interest in this tax on the part of taxpayers. All of the above predetermined the relevance of the topic of the scientific article.

The tax system of the Russian Federation and its characteristics

2018 ◽  
Author(s):  
Марина Малкина ◽  
Marina Malkina ◽  
Родион Балакин ◽  
Rodion Balakin
Keyword(s):  
Risk Assessment ◽  
Russian Federation ◽  
Academic Community ◽  
Relative Level ◽  
Tax System ◽  
Tax Revenues ◽  
Comparative Risk ◽  
The Russian Federation ◽  
Tax Systems ◽  
The Impact

The monograph discusses theoretical, methodological and practical approaches to the assessment of the properties of tax systems. The theories and concepts of taxes, as well as empirical approaches to modeling the relationship between the parameters of the tax and economic system of the country are studied. On the example of the tax system of the Russian Federation in 2006-2017 such properties of tax systems as profitability, uniformity of taxation and risk are investigated in dynamics. The method of assessment of uneven taxation is proposed, on the basis of which the contribution of individual taxes and industries to interregional differences in the level of tax return in the Russian Federation is determined. The method of risk assessment and decomposition of the tax system using the portfolio approach of G. Markowitz and U. Sharpe is proposed. The application of this technique allowed to determine the contribution of different taxes, industries and regions to the risk of the tax system of the country and its regions, as well as to conduct a comparative risk assessment of tax systems of the Russian Federation in the distribution of tax revenues between the three levels of the budget system. The paper also proposes and tested a method of factor analysis of tax revenues in the Russian Federation, which allowed to assess the impact of inflation, economic growth, the overall level of tax return and its relative level in the regions on the growth of tax revenues in the Russian Federation and its subjects in 2006-2016. The monograph is of interest to the scientific and academic community, government and business.

scholarly journals Regional Budgets: Results of 2019, Prospects for 2020

Federalism ◽  
2020 ◽  
pp. 114-131
Author(s):  
L. N. Lykova
Keyword(s):  
Growth Rate ◽  
Russian Federation ◽  
Income Tax ◽  
Economic Recession ◽  
High Growth ◽  
High Rate ◽  
Excise Tax ◽  
Regional Budget ◽  
The Russian Federation ◽  
Regional Budgets

In 2019 the regional budgets revenues grew at a high rate, including due to the outpacing growth of Federal transfers under the condition of the economic recession. Corporate income tax, personal income tax and excise tax receipts provided the growth of own income, while property tax receipts decreased. The growth rate of regional budget expenditures was significantly faster than the growth rate of revenues. The priorities of the subjects of the Russian Federation were healthcare and the national economy. High growth rates of expenditures did not always lead to an increase in the volume of public debt – its total amount decreased by the end of the year. Only in some regions of the Russian Federation there was a significant increase in the amount of debt. Estimates of possible budget revenue losses that regions will inevitably face in the context of the impending economic crisis allow us to identify a group of Russian regions for which these problems will be most acute.

scholarly journals Sustainability of Regional Budget Revenues and Its Sources

2021 ◽  
Vol 17 (4) ◽  
pp. 1376-1389
Author(s):  
M.Yu. Malkina ◽  
Keyword(s):  
Russian Federation ◽  
Growth Rates ◽  
Intergovernmental Relations ◽  
Linear Time ◽  
Time Correlation ◽  
Tax Revenues ◽  
Steady Growth ◽  
Regional Budget ◽  
The Russian Federation ◽  
Per Capita

Sustainability of regional budget revenues and the overall regional economic sustainability are mutually influential. The present research contributes to the identification of internal sources of budget sustainability observed in the constituent entities of the Russian Federation. The study proposed and tested an approach to distinguishing between steady growth rates of real revenues per capita of sub-federal budgets and their volatility using linear time regressions. The variance of the residuals is considered as an absolute measure of risk (instability), while the ratio of the residual standard deviation to the average income value is seen as a relative measure. Based on the construction of partial time regressions and use of variance rules, indicators of budget sustainability were decomposed according to income sources. The proposed methodology was applied to assess average real budget revenues per capita and determine steady growth rates, absolute and relative risks in 83 entities of the Russian Federation in 2010–2017. Budget systems of certain mining and border regions are characterised by low stability, while some highly diversified regional economies of the European Russia proved to be the most stable. In the group of tax revenues, the profit tax is the relative amplifier of budget risk, and the personal income tax is the risk damper. In the group of non-tax revenues, income from the sale of assets is the instability enhancer, and income from the use of property is seen as the damper. Among gratuitous receipts, subventions, followed by grants, play a stabilising role, while subsidies act as destabilisers. The dissimilarity between budget risk structures of the regional average and country portfolio, the most notable in the group of transfers, was explained by different time correlation of budget revenues in Russian regions. The proposed approaches can be improved by using non-linear regressions and appropriate methods for decomposing indicators of budget sustainability according to sources. The research findings can be used for the management of sustainable regional development and intergovernmental relations in the Russian Federation.

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 Phenomenon of Structural-Technological Proximity and Knowledge Spillovers between Russian Regions

2020 ◽  
Vol 16 ◽  
pp. 1254-1271
Author(s):  
Galina A. Untura ◽  
Maria A. Kaneva ◽  
Olga N. Moroshkina
Keyword(s):  
Economic Growth ◽  
Russian Federation ◽  
Knowledge Spillovers ◽  
Knowledge Spillover ◽  
Spatial Proximity ◽  
Russian Regions ◽  
Economic Activities ◽  
Novosibirsk Region ◽  
The Russian Federation ◽  
The Impact

International theoretical and empirical studies have shown that regional development and economic growth largely depend on spatial and non-spatial proximity of regions, which generates knowledge spillovers. We developed a methodological approach to measuring and visualising spatial and structural-technological proximity affecting regional knowledge spillovers. Moreover, we tested the techniques of the cartographic visualisation of the proximity of Russian regions. Further, we analysed foreign and domestic approaches to studying spatial and non-spatial proximity and obtained new results. We described the stages constituting a methodology for the quantitative assessment of different types of regional proximity. Additionally, we proposed a method for constructing a typology of regions based on the coefficients of the non-spatial proximity matrix, calculated according to the indicator “gross value added” for 15 sectors of the Russian National Classifier of Economic Activities (OKVED) for Russian regions. Using the data for the Novosibirsk region in 2005 and 2016, we applied methodological techniques for measuring and visualising geographical and structural-technological proximity (STB) of a region in relation to other constituent entities of the Russian Federation. The Novosibirsk region is located in the middle of the country and has a diversified structure of economic activities and science. For this particular region, there has been an increase in the likelihood of the emergence of knowledge spillover channels with various European regions of Russia and some regions of the Urals and the Far East. Proximity matrices can be used in econometric studies to test hypotheses about the impact of different forms of proximity on regional economic growth. Recommendations to enhance knowledge spillover coincide with the proposals to support the areas of innovative development stated in The Strategy of Spatial Development of the Russian Federation for the period until 2025.

scholarly journals Consolidated Budgets of the Subjects of the Russian Federation in 2020: Opportunities for Fulfilling Obligations in the Context of the Crisis

Federalism ◽  
2021 ◽  
pp. 207-220
Author(s):  
L. N. Lykova
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Budget Deficits ◽  
Intergovernmental Transfers ◽  
Pronounced Increase ◽  
Global Pandemic ◽  
Regional Budget ◽  
Support Employment ◽  
The Russian Federation ◽  
Regional Budgets

In the context of the economic crisis of 2020, triggered by the global pandemic, regional budgets faced a pronounced drop in tax revenues. The regions, whose economy is based on the extractive sector and metallurgy were most seriously affected. The drop in corporate income tax receipts in some regions was critical. At the same time, due to the implemented measures to support employment and income of the population, the personal income tax receipts have even increased. The most important element of supporting regional budget revenues was a significant increase in federal transfers. In fact, all categories of intergovernmental transfers (grants, subsidies, subventions, and other transfers) were used to support regional budgets. At the same time, the most financially prosperous subjects of the Russian Federation solved the problems that arose mainly at the expense of their own reserves. The result was the ability of the regions to increase spending in the most important areas (health, social policy). Nevertheless, it was not possible to avoid a pronounced increase in budget deficits of the subjects the Russian Federation and an increase in the volume of state sub-federal debt.

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