Modernization of the Work of Territorial Tax Authorities in the Context of a Pandemic
- Autores: Smirnova E.E.1, Khusnatdinov I.A.2
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Afiliações:
- Financial University under the Government of the Russian Federation
- Institute of Public Service and Management Russian Presidential Academy of National Economy and Public Administration under President at Russian Federation
- Edição: Volume 17, Nº 5 (2021)
- Páginas: 52-56
- Seção: Articles
- URL: https://journals.eco-vector.com/2541-8025/article/view/532165
- ID: 532165
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Resumo
The dynamics of subfederal budgets formation is considered on the example of the consolidated budget of the Krasnodar Territory in the context of tax revenues taking into account the revenue structure. The emphasis is placed on the legislative and geographical features of the subject of the Russian Federation, their corresponding tax obligations through the prism of the pandemic COVID-19 and the subsequent recovery of the economy. Based on these data, a conclusion is made about the general development of the region and the directions of increasing tax collection, personal income tax and income tax of organizations. The directions of increasing tax revenues are highlighted taking into account the development of control and analytical work and the formation of matrices for planning field tax inspections, as well as the expansion of the number of tax risk criteria. Research writing purposes: to determine the main tax revenues of the region and to identify areas for increasing collection, taking into account the control measures of tax authorities. The conclusions received during the research: the directions of tax revenue growth are evaluated and options for the development of tax policy for the region are proposed.
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Sobre autores
Elena Smirnova
Financial University under the Government of the Russian Federation
Email: elenasmirnova@mail.ru
Cand. Sci. (Econ.), Associate Professor; Associate Professor of the Taxes and tax administration Department Moscow, Russian Federation
Ildar Khusnatdinov
Institute of Public Service and Management Russian Presidential Academy of National Economy and Public Administration under President at Russian FederationMoscow, Russian Federation
Bibliografia
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