TAX POTENTIAL OF THE KRASNODAR TERRITORY: EVALUATION AND WAYS OF IMPROVEMENT

• Main Authors: A. V. Antoshkina, O. Yu. Martynenko, O. V. Tockachev
• Format: Article
• Language: Russian
• Published: Southern Institute of Management 2018-10-01
• Series: Научный вестник Южного института менеджмента
• Subjects: taxes; fiscal policy; level of taxation; tax collection; tax potential; measures; forecast effect
• Online Access: https://www.uimjournal.com/jour/article/view/316
• ISSN: 2305-3100; 2618-8112

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.