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The Influence of Tax Revenues on the Development of Regional Economy Based on the Case Study of the Federation Constituent (Rostov Region)
Gashenko Irina Vladilenovna

Doctor of Economics

professor of the Department of Taxes and Taxation at Rostov State University of Economics

344002, Russia, Rostov Region, Rostov-on-Don, str. Bolshaya Sadovaya, 69, of. 522

nalogi_rinh@mail.ru

 

 
Zima Yuliya Sergeevna

PhD in Economics

associate professor of the Department of Taxes and Taxation at Rostov State University of Economics

344002, Russia, Rostov Region, Rostov-on-Don, str. B. Sadovaya, 69

Zima.julia.sergeevna@gmail.com

 

 

Abstract.

The article is devoted to the development of the tax-based part of the federal and regional budgets. The researchers analyze the tax potential of the region based on the example of the Rostov Region taking into account the regional specifics and tax administration procedure and summarize different aspects of efficient use of tax potential for economic development of the region. The object of the research is the tax revenues of the regional budget in the Rostov Region as a constituent of the Russian Federation. The methodological basis of the research is the laws and regulations issued by state authorities, Decrees of the Government of the Russian Federation and other researches and publications that refer to the national tax system of socio-economic targets of the territorial development. The research methods is the structural analysis of the influence of tax revenues on the development of the federal and regional budgets, abstract logic, analytical and other methods of economic research. The rationale of the research is caused by the fact that the authors search for efficient means of tax administrations that would ensure the growth of tax revenues and guarantee the best use of the regional tax potential. The problems raised in the article are of certain importance for the development of the tax and budget systems of the country. Based on the analysis of regional tax and economic indicators and conclusions of relevant researches, the authors make a number of suggestions on how to increase the share of tax revenues and extend the rights and competences of self-government authorities in the provision of preferences, mutual actions of tax authorities and security agencies that guarantee the performance of tax obligations by taxpayers and determination of factors that create the best investment environment at the regional and local levels.  

Keywords: development of the Russian economy, tax administration,, competitive environment, tax revenues, analysis, tax burden, market environment, budgets,, Fiscal capacity,, tax component,

DOI:

10.7256/2454-0765.2018.3.19620

Article was received:

20-07-2016


Review date:

02-07-2016


Publish date:

28-02-2019


This article written in Russian. You can find full text of article in Russian here .

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