The balance of the budget system, as well as the reality of economy development planning contribute to the sustainable socio-economic development of the state. By achieving a balanced budget system is a guarantee of the financial stability of the state. In this context, the search for a mechanism and tools to ensure the balance of the budget system confirms the relevance of the present study. The article analyzes the financial state of the budgets of the Russian Federation regions, and the ways of achieving balance of regional budgets and tax policy as a tool for its implementation through the analysis of data of the Ministry of Finance of the Russian Federation, the Federal Tax Service, as well as foreign and domestic scientific literature. In consequence of the expert survey, the conclusions are drawn about the ways of reforming tax legislation and tightening fiscal management, which include changing the mechanism of establishing tax benefits, as well as reforming the taxation of individuals and small businesses

Yushkova, Orzu Osmanovna; Kirina, Lyudmila Sergeevna; Malis, Nina Ilinishna; Mandroshchenko, Olga Valentinovna; Nazarova, Natalya Aleksandrovna

The balance of the budget system, as well as the reality of economy development planning contribute to the sustainable socio-economic development of the state. By achieving a balanced budget system is a guarantee of the financial stability of the state. In this context, the search for a mechanism and tools to ensure the balance of the budget system confirms the relevance of the present study. The article analyzes the financial state of the budgets of the Russian Federation regions, and the ways of achieving balance of regional budgets and tax policy as a tool for its implementation through the analysis of data of the Ministry of Finance of the Russian Federation, the Federal Tax Service, as well as foreign and domestic scientific literature. In consequence of the expert survey, the conclusions are drawn about the ways of reforming tax legislation and tightening fiscal management, which include changing the mechanism of establishing tax benefits, as well as reforming the taxation of individuals and small businesses

Orzu Osmanovna Yushkova, Lyudmila Sergeevna Kirina, Nina Ilinishna Malis, Olga Valentinovna Mandroshchenko and Natalya Aleksandrovna Nazarova

European Research Studies Journal, 2018, vol. XXI, issue 1, 675-685

Keywords: Taxes; regional tax policy; revenues of regional budgets; tax on profit; personal income tax; special tax regulations; self-employed population; fiscal management. JEL Classification: E62; H22; H23. (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (1)

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