REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT

The debatable issues of forming a comprehensive system of tax revenue management, including tax and budget components in the Rostov region have been considered. It has been concluded about the priority of the tax component, which is based on the legally established tax powers of sub-Federal authorit...

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Autores principales:	S. N. Rukina, K. A. Gerasimova, A. S. Takmazyan, K. N. Samoilova
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2020
Materias:	assessment of tax expenditures investments independence register of tax expenditures small business social support tax authority tax expenditures Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/208e7a9bbd564c24b1a7b02f49e3bbea
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id	oai:doaj.org-article:208e7a9bbd564c24b1a7b02f49e3bbea
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spelling	oai:doaj.org-article:208e7a9bbd564c24b1a7b02f49e3bbea2021-12-03T07:43:33ZREGIONAL PRACTICE OF TAX REVENUE MANAGEMENT1816-42772686-841510.26425/1816-4277-2020-6-109-116https://doaj.org/article/208e7a9bbd564c24b1a7b02f49e3bbea2020-08-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2274https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The debatable issues of forming a comprehensive system of tax revenue management, including tax and budget components in the Rostov region have been considered. It has been concluded about the priority of the tax component, which is based on the legally established tax powers of sub-Federal authorities in relation to regional taxes, corporate income tax, simplified taxation system and patent taxation system. Specified systems are characterized by instability and limitation. The analysis of the content of the tax authorities of the Russian Federation subjects and their interaction with tax expenditures, which provide a relationship with the goals of state programs, allowed us to substantiate proposals to expand the tax independence of the Russian Federation subjects for the period of implementation of national goals.S. N. RukinaK. A. GerasimovaA. S. TakmazyanK. N. SamoilovaPublishing House of the State University of Managementarticleassessment of tax expendituresinvestmentsindependenceregister of tax expendituressmall businesssocial supporttax authoritytax expendituresSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 6, Pp 109-116 (2020)
institution	DOAJ
collection	DOAJ
language	RU
topic	assessment of tax expenditures investments independence register of tax expenditures small business social support tax authority tax expenditures Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	assessment of tax expenditures investments independence register of tax expenditures small business social support tax authority tax expenditures Sociology (General) HM401-1281 Economics as a science HB71-74 S. N. Rukina K. A. Gerasimova A. S. Takmazyan K. N. Samoilova REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT
description	The debatable issues of forming a comprehensive system of tax revenue management, including tax and budget components in the Rostov region have been considered. It has been concluded about the priority of the tax component, which is based on the legally established tax powers of sub-Federal authorities in relation to regional taxes, corporate income tax, simplified taxation system and patent taxation system. Specified systems are characterized by instability and limitation. The analysis of the content of the tax authorities of the Russian Federation subjects and their interaction with tax expenditures, which provide a relationship with the goals of state programs, allowed us to substantiate proposals to expand the tax independence of the Russian Federation subjects for the period of implementation of national goals.
format	article
author	S. N. Rukina K. A. Gerasimova A. S. Takmazyan K. N. Samoilova
author_facet	S. N. Rukina K. A. Gerasimova A. S. Takmazyan K. N. Samoilova
author_sort	S. N. Rukina
title	REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT
title_short	REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT
title_full	REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT
title_fullStr	REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT
title_full_unstemmed	REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT
title_sort	regional practice of tax revenue management
publisher	Publishing House of the State University of Management
publishDate	2020
url	https://doaj.org/article/208e7a9bbd564c24b1a7b02f49e3bbea
work_keys_str_mv	AT snrukina regionalpracticeoftaxrevenuemanagement AT kagerasimova regionalpracticeoftaxrevenuemanagement AT astakmazyan regionalpracticeoftaxrevenuemanagement AT knsamoilova regionalpracticeoftaxrevenuemanagement
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REGIONAL PRACTICE OF TAX REVENUE MANAGEMENT

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