
	Taxes and Taxation Reference: Kazmin, A. G., Orobinskaya, I. V. Assessment of a modern state of the taxation system in the Voronezh Region // Taxes and Taxation. 2012. № 7. P. 17-27. URL: https://en.nbpublish.com/library_read_article.php?id=61485 Kazmin, A. G., Orobinskaya, I. V. Assessment of a modern state of the taxation system in the Voronezh Region Abstract: Under the conditions of recessionary trends assessment of tax revenues received by the Federation constituent budget would allow to answer the question about obtaining financial resources to provide for the regional activities. The author analyzes GDP volumes and dynamics and compares tax revenues according to different types of economic activities and budget levels. The results of the study of statistical and analytical data at a macro and micro level allow to conclude that the budget revenues both in the Voronezh Region and the Russian Federation mostly consist of the following taxes: corporate income tax, value-added, personal income tax and property tax and the share of these taxes in the overall structure of tax payments has been increasing since 2009. Keywords: taxes and taxation, regional budget income, income tax, dynamics of revenue flow, GDP dynamics, tax liabilities, comparison of revenues derived from value-added tax, corporate income tax, personal income tax, special taxation regimes. This article can be downloaded freely in PDF format for reading. Download article This article written in Russian. You can find original text of the article here . References 1. Dannye po formam statisticheskoy nalogovoy otchetnosti// www.nalog.ru: server Federal'noy Nalogovoy Sluzhby Rossii. URL: http://www. nalog.ru/nal_statistik/forms_stat (data obrashcheniya 10.10. 2012). 2. Nalogovyy kodeks Rossiyskoy Federatsii chast' pervaya ot 31 iyu-lya 1998 g. № 146-FZ i chast' vtoraya ot 5 avgusta 2000 g. № 117-FZ (s izm. i dop. ot 09.09.2012g.)//Spravochno-pravovaya sistema «Garant»: [Elektr.resurs]/NPP «Garant-Servis». – Posled. obnovlenie 10.10.2012. 3. 3. O nalogovoy politike v Rossii do 2013 goda // Finansy. – 2010. – №3. – s. 19-22 4. Optimizatsiya parametrov razvitiya proizvodstva i nalogooblo-zheniya v integrirovannykh formirovaniyakh APK: monografiya / A.K. Kamalyan, A.S. Oro binskiy, I.V. Orobinskaya, Yu.N. Parakhin; pod redaktsiey prof. Ka-malyana A.K. – Voronezh: FGOU VPO VGAU, 2010. – 203 s. 5. Pavlova L.P. Otdel'nye aspekty sovershenstvovaniya nalogovoy politiki/ L.P. Pavlova, V.V. Ponkratov // Finansy. – 2010. – №4. – s. 27-30 6. Rasporyazhenie Pravitel'stva RF ot 17.11.2008 № 1662-r «O Kontseptsii dolgosrochnogo sotsial'noekonomicheskogo razvitiya Rossiyskoy Federatsii na period do 2020 goda» (vmeste s «Kontseptsiey dolgosrochnogo sotsial'no-ekonomicheskogo razvitiya Rossiyskoy Federatsii na period do 2020 goda»)// Spravochno-pravovaya sistema «Konsul'tant Plyus»: [Elektr.resurs] /SPS «Kosul'tatn Plyus». – Posled. obnovlenie 08.10.2012. 7. Rossiyskiy statisticheskiy ezhegodnik, 2011 [Elektronnyy re-surs] / Federal'naya sluzhba gosudarstvennoy statistiki (Rosstat). – Elektron. tekstovye dan. – M. : Statistika Rossii, 2011 . – elektron, opt. disk (SD-ROM) . — Zagl. s etiketki diska. 8. Sistema kosvennogo nalogooblozheniya kak mekhanizm gosudarst-vennogo regulirovaniya APK: monografiya / Kollektiv avtorov; pod redaktsi-ey professora Kamalyana A.K. – Voronezh: FGOU VPO VGAU, 2009. – 142 s. 9. Strakhovanie kak instrument gosudarstvennogo regulirovaniya v sel'skom khozyaystve: monografiya / A.K. Kamalyan, A.S. Orobinskiy, I.V. Orobinskaya, Yu.N. Parakhin; pod redaktsiey prof. Kamalyana A.K. – Voronezh: FGOU VPO VGAU, 2010. – 164 s. 10. Uka z Prezidenta RF ot 12.05.2009 № 537 «O Strategii natsio-nal'noy bezopasnosti Rossiyskoy Federatsii do 2020 goda» // Spravochnopravovaya sistema «Konsul'tant Plyus»: [Elektr. resurs] /SPS «Kosul'tatn Plyus». – Posled. obnovlenie 08.10.2012

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Kazmin, A. G., Orobinskaya, I. V. Assessment of a modern state of the taxation system in the Voronezh Region