'The Structure and Dynamics of Tax Revenues and Their Territorial Disparity' Taxes and Taxation nbpublish.com
Eng During last 365 days Approved articles: 1676,   Articles in work: 348 Declined articles: 379 
Library

Giraev, V. K. The Structure and Dynamics of Tax Revenues and Their Territorial Disparity

Published in journal "Taxes and Taxation", 2014-3 in rubric "PREDICTION AND PLANNING IN TAXATION", pages 251-269.

Resume: The article is devoted to the problems of generating tax revenues and their territorial disparity in beneficiary regions of the North Caucasian Federal District. The existing structure of tax revenues does not encourage economic development and does not allow to expand the taxable base of beneficiary regions. The researcher carried out a comprehensive analysis of the content and structure of tax revenues in the North Caucasian Federal District. In the course of research the researcher used the methods of analysis and synthesis, summary and grouping. The researcher also estimated the tax burden per taxpayer (organization paying taxes) in absolute numbers. The results described in the present research article prove the need for a differentiated approach to selecting priorities of regional tax policy in order to reduce the beneficiary capacity of the North Caucasian Federal District through involving internal resources of the region into legal economic processes. In order to achieve these targets, it is necessary to apply a comprehensive approach that would take into account the current structure of economy and tax revenues and be oriented at encouraging efficient production by the means of regular tax rebates for particular economic activities without particular reference to this or that region of the North Caucasian Federal District in general. At the same time, it is necessary to refuse from non-production tax preferences and tax rebates that do not encourage the expansion of tax capacities of a region. The researcher concludes that it would be useful to conduct an experiment and declare the North Caucasian Federal District to be the territory of economic development within the framework of the Federal Law No. 392 of December 3, 2011.

Keywords: tax receipts, spatial development, regional budget, taxable base, tax rebates, beneficiary region, tax incentives, structure of tax revenues, regional tax policy, underground economy (black market).

DOI: 10.7256/1812-8688.2014.3.11566

This article can be downloaded freely in PDF format for reading. Download article

Bibliography:
Nikiforova A.V. Pravovye pozitsii organov konstitutsionnoy yustitsii po voprosam territorial'noy organizatsii mestnogo samoupravleniya // NB: Voprosy prava i politiki.-2012.-1.-C. 69-91. URL: http://www.e-notabene.ru/lr/article_29.html
Nikitkova U.O. Ob optimizatsii predostavleniya nalogovykh l'got po imushchestvennym nalogam // Nalogi i nalogooblozhenie.-2013.-11.-C. 825-833. DOI: 10.7256/1812-8688.2013.11.10243.
Nikitkova U.O. Ob effektivnosti praktiki mestnogo nalogooblozheniya // Nalogi i nalogooblozhenie.-2013.-12.-C. 877-884. DOI: 10.7256/1812-8688.2013.12.10238.
L. S. Kirina Ispol'zovanie imitatsionnogo modelirovaniya v sisteme gosudarstvennogo nalogovogo prognozirovaniya i planirovaniya // Nalogi i nalogooblozhenie.-2012.-1.-C. 4-7.
O. N. Savina, Yu. V. Malkova Monitoring effektivnosti sistemy nalogovykh instrumentov stimulirovaniya razvitiya innovatsionnoy ekonomiki v usloviyakh deystvuyushchego zakonodatel'stva i napravleniya ego sovershenstvovaniya // Nalogi i nalogooblozhenie.-2012.-4.-C. 24-34.
Shemyakina M.S. Genezis kategorii nalogovyy potentsial // Nalogi i nalogooblozhenie.-2013.-9.-C. 689-704. DOI: 10.7256/1812-8688.2013.9.9654.
Finansy Rossii 2012: statisticheskiy sbornik. M.: Rosstat, 2012.
Shilov M. A. Gusev A. B. Iskusstvennaya dotatsionnost' regionov kak zalog edinstva Rossii. Internet-resurs: http://kapital-rus.ru/articles/article/1010.
Regiony-donory. Istochnik: http://rusrand.ru/events/regiony-donory
Regiony Rossii. Sotsial'no-ekonomicheskie pokazateli2012: Statisti-cheskiy sbornik. M.: Rosstat, 2012.
Regiony Severnogo Kavkaza dayut slishkom mnogo nalogovykh l'got. Rossiyskiy nalogovyy portal http://taxpravo.ru/
Ofitsial'nyy sayt FNS Rossii www.nalog.ru
Postuplenie nalogov, sborov i inykh obyazatel'nykh platezhey v konsolidirovannyy byudzhet Rossiyskoy Federatsii po stoyaniyu na 1 yanvarya 2012 goda / Forma 1-NM. [Elektronnyy resurs]. Rezhim dostupa: http://www.nalog.ru/html/docs/030412.rar.
Ofitsial'nyy sayt Federal'noy sluzhby gosstatistiki www.gks.ru
Otraslevaya struktura valovoy dobavlennoy stoimosti sub'ektov Rossiyskoy Federatsii v 2011 godu. Elektronnyy resurs. Rezhim dostupa: http://www.gks.ru/free doc/new site/vvp/otr-stru11.xls.
Dzhurbina E. M., Fateev D. I. Analiz vozmozhnostey balansirovaniya finansovykh potokov v mezhbyuzhetnykh otnosheniyakh regionov SKFO // Finansy i kredit (60) UEkS, 12/2013. Data publikatsii 30. 12. 2013.
Monitoring mestnykh byudzhetov za 2011 god [Elektronnyy resurs] M.: 2012.Rezhim dostupahttp//www1.minfin.ru/reforms/local government/monitoring/
Valieva D.G. Mezhbyudzhetnye transferty i politika regional'nykh vlastey v usloviyakh vysokoy dotatsionnosti regionov // Voprosy gosudarstvennogo i munitsipal'nogo upravleniya, 2011. 4.
Balatskiy E.V., Ekimova N.A.Finansovaya nesostoyatel'nost' regionov i sovershenstvovanie mezhbyudzhetnykh otnosheniy. //Nalogi i finansovoe pravo. 2010. 4. S. 317-322.
Prikazy FNS Rossii ot 19 avgusta 2010: YaK-7-8/392@, YaK-7-8/393@.
Nalogovyy kodeks RF. SPS Konsul'tantPlyus. http://www.consultant.ru/
Federal'nyy zakon ot 3 dekabrya 2011 g. 392FZ O zonakh territorial'nogo razvitiya v Rossiyskoy Federatsii i o vnesenii izmeneniy v otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii, (v red. Federal'nogo zakona ot 28.12.2013 407-FZ).
Pavel'eva N.S., Koroleva L.P.. Problemy i perspektivy ukrepleniya finansovoy samostoyatel'nosti territorial'nykh byudzhetov v RF. // Nalogi i nalogooblozhenie.-2014.- 1.-C. 49-56. DOI: .10.7256/1812-8688.2014.1.10969
Kucheryavenko N.P.. Soglasovanie rodovykh i vidovykh konstruktsiy pri regulirovanii byudzhetnykh dokhodov. // Finansovoe pravo i upravlenie.-2014.- 1.-C. 120-140. DOI: .10.7256/2310-0508.2014.1.9886
Aguzarova L.A.. Nalogovyy potentsial regiona i povyshenie effektivnosti planirovaniya nalogovykh dokhodov (na materialakh RSO-Alaniya). // Nalogi i nalogooblozhenie.-2013.- 11.-C. 818-824. DOI: .10.7256/1812-8688.2013.11.10054
Sugarova I.V.. K voprosu o sushchnostnykh kharakteristikakh nalogovogo potentsiala regiona. // Nalogi i nalogooblozhenie.-2013.- 10.-C. 723-729. DOI: .10.7256/1812-8688.2013.10.10124
D.M. Moshkova. O nalogovom regulirovanii innovatsionnoy deyatel'nosti v RF. // Finansovoe pravo i upravlenie.-2013.- 1.-C. 105-110. DOI: .10.7256/.2013.1.952

Correct link to this article:
just copy this link to clipboard