DIRECTIONS OF INCREASING AND EFFICIENT USE OF TAX POTENTIAL OF RUSSIA

НАПРАВЛЕНИЯ ПОВЫШЕНИЯ И ЭФФЕКТИВНОГО ИСПОЛЬЗОВАНИЯ НАЛОГОВОГО ПОТЕНЦИАЛА РОССИИ

Minaeva Elena (Минаева Е.В.) and Chevychelov Valery (Чевычелов В.А.)
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Minaeva Elena (Минаева Е.В.): Russian State University of Justice
Chevychelov Valery (Чевычелов В.А.): Russian State University of Justice

State and Municipal Management Scholar Notes, 2018, vol. 4, 102-106

Abstract: The article presents the monitoring of the structure of revenues of the consolidated budget, including in the context of federal districts of the Russian Federation. On this basis, the main reasons preventing the increase in tax revenues to the budget were identified. The study allowed us to formulate the main directions that contribute to the increase and effective use of the tax potential of the country.

Keywords: tax potential; consolidated budget; budget system of the Russian Federation; tax revenues; tax discipline; tax legislation; economic development; tax policy; tax income (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:smmscn:s18418

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