Article
Article name Features of the tax potential formation of the Transbaikal Region
Authors Gonin V.. ,
Baranova O.A. candidate of geological sciences, associate professor, oa.09.12@mail.ru
Bibliographic description
Category Economics
DOI 336.13.1
DOI 10.21209/2227-9245-2020-26-3-90-98
Article type
Annotation Various aspects of the “tax potential” concept interpretation, the definition of which is based on the features and characteristics contained in it, are given. The term “tax potential of the region” is used primarily to identify priorities of fiscal policy (at the regional and state levels); in this regard it is necessary to change the positions of researchers to the methodology of its assessment. Through the analysis of the consolidated budget indicators of the Transbaikal region and tax passports of the region, the dependence of the budget on tax revenues has been confirmed. The most important element of the tax potential of the region is revenues from the tax on income of individuals (NDFL). Arguments are given on the need for a more complete analysis of the quality and assessment of the structure of the NDFL. The basis of the said tax is created to a large extent through the reallocation of budget funds aimed at financing the public sector. Despite the importance in the development and implementation of public policies on inter-budget relations, the level, structure and quality of the region’s tax potential are not mandatory statistical indicators. Based on the study of the structure and quality of the tax potential of the Transbaikal region, it is assumed that the assessment of the specifics of the tax potential formation will allow the executive authorities to solve the important task for the region to achieve the optimal ratio of tax revenues and free revenues in the structure of the consolidated budget of the region
Key words tax potential of Transbaikal region; socio-economic factors of regional tax potential development; tax base; tax income; social and economic development of a region; fiscal policy; planning for economic development of a region; gross regional revenue; budget revenues; state budget
Article information Baranova О., Gonin V. Features of the tax potential formation of the Transbaikal Region // Transbaikal State University Journal, 2020, vol. 26, no. 3, pp. 90–98. DOI: 10.21209/2227-9245-2020-26-3-90-98.
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