The Indicators and Algorithm for Estimating Target Efficiency of the System of Small Business Taxation in the Region

Перекрестова, Л В; Irizepova, Margarita

doi:10.15688/jvolsu3.2014.3.5

Cited by 2 publications

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“…The most detailed and generalized indicators for assessing the effectiveness of the regional system of taxation of small businesses are presented in the article of Perekrestova and Irizepova (2014), who systematized and formed a set of indicators of tax statistics used in assessing the regional tax system. The methodology proposed by the authors is available and allows one to fairly assess the effectiveness of the regional tax system for small enterprises, including filling the regional budget with tax revenues.…”

Section: Methodsmentioning

confidence: 99%

The Role of Small Business in the Revenue Generating at Various Levels: Case of Magadan Region (Russian Federation)

AKULICH¹,

CHAPKINA²

2020

III International Theoretical and Practical Conference “The Crossroads of the North and the East (Methodologies and Practices O

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The article looks at the attempt to estimate the impact of small business on the revenues at different levels. The analysis of the revenues of Magadan city, the consolidated budget of the Magadan region, the consolidated budget of the Russian Federation for 2014-2018 is conducted and the share of tax on total income is determined in them. In addition, the share of individual special tax regimes (single tax on imputed income, single agricultural tax, patent taxation system) in the revenues of various levels of the budget system is estimated. The analysis showed that the municipal budget is more dependent on the taxation of small businesses, however, the share of tax revenues paid by small businesses is also small and does not exceed 23%. The conclusion is drawn on the insignificant role of small business taxation in the revenue generating at various levels.

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Section: Methodsmentioning

confidence: 99%

The Role of Small Business in the Revenue Generating at Various Levels: Case of Magadan Region (Russian Federation)

AKULICH¹,

CHAPKINA²

2020

III International Theoretical and Practical Conference “The Crossroads of the North and the East (Methodologies and Practices O

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“…-уровень налогообложения в регионе, как отношение среднедушевой налоговой квоты (сравнение налоговых поступлений с численностью занятого населения) к валовому региональному продукту, исчисленному в расчете на душу населения [2]; -коэффициент собираемости налогов в регионе, как отношение фактических поступлений налогов к сумме начислений налогов в текущем периоде [3];…”

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Tax Potential of the Krasnodar Territory: Evaluation and Ways of Improvement

Antoshkina

Martynenko

Tockachev

2018

Naučnyj vestnik Ûžnogo instituta menedžmenta

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Кубанский государственный технологический университет, Краснодар, Российская Федерация Аннотация. В статье рассматривается система показателей, применяемая в существующей налоговой статистике и позволяющая проводить оценку налогового потенциала региона. Для достоверной количественной оценки эффективности фискальной политики Краснодарского края был проведен предварительный анализ данных налоговой статистики за 2015-2017 гг., в частности: поступлений налогов и сборов в краевой бюджет, показателей налоговой задолженности в бюджет края, региональных налоговых поступлений в бюджет РФ, показателей налоговой задолженности в бюджет РФ (по видам налогов). На основании проведенного анализа были рассчитаны показатели эффективности фискальной политики Краснодарского края, такие как: уровень налогообложения в крае, коэффициент собираемости налогов в крае, отношения с федеральным бюджетом и собственно налоговый потенциал, а также дана оценка их динамики за анализируемый период. По результатам проведенного анализа были выявлены области проблем и предложены мероприятия по стимулированию фискальной политики и повышению уровня налогового потенциала Краснодарского края, дана прогнозная оценка эффективности предлагаемых мероприятий.Ключевые слова: налоги, фискальная политика, уровень налого-обложения, собираемость налогов, налоговый потенциал, мероприятия, прогнозный эффект Для цитирования: Антошкина А.В., Мартыненко О.Ю., Токачев О.В. Налоговый потенциал Краснодарского края: оценка и пути повышения // Научный вестник Южного института менеджмента. 2018. №3.Abstract. The article deals with the system of indicators used in the existing tax statistics and allows to assess the tax potential of the region. For a reliable quantitative assessment of the effectiveness of the fiscal policy of the Krasnodar region was carried out a preliminary analysis of tax statistics for 2015-2017, in particular: tax revenues and fees to the regional budget, indicators of tax arrears to the regional budget, regional tax revenues to the budget of the Russian Federation, indicators of tax arrears to the budget of the Russian Federation (by types of taxes). On the grounds of the review were calculated indicators of the effectiveness of the fiscal policy of the Krasnodar region such as: the level of taxation in the region, the tax collection rate in the region, relations with the Federal budget and the actual tax potential, as well as an assessment of their dynamics for the analyzed period. Based on the results of the analysis, the areas of problems were identified and measures to stimulate fiscal policy and increase the level of tax potential of the Krasnodar region were proposed, and a forecast assessment of the effectiveness of the proposed measures was given.

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The Indicators and Algorithm for Estimating Target Efficiency of the System of Small Business Taxation in the Region

Cited by 2 publications

References 0 publications

The Role of Small Business in the Revenue Generating at Various Levels: Case of Magadan Region (Russian Federation)

The Role of Small Business in the Revenue Generating at Various Levels: Case of Magadan Region (Russian Federation)

Tax Potential of the Krasnodar Territory: Evaluation and Ways of Improvement

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