ANALYSIS OF FACTORS AFFECTING THE FORMATION OF TAX DEBT AND TAX COLLECTIONS IN THE SUBJECTS OF THE NORTH CAUCASIAN FEDERAL DISTRICT
https://doi.org/10.21686/2500-3925-2013-1-68-71
Abstract
The article is devoted to estimation of factors, which impact on formation of the tax debt in the regions. Description of the dynamics of the tax debt in the North Caucasus Federal District from 2009 to 2011 is given. Also an analysis of this tax debt was made according to the subjects of the federal district. Proposals to form an active fiscal policy are formulated based on this analysis.
About the Author
Igor Yu. Pelevin
Department of Economic Security and Anti-Corruption Department of Kaliningrad Regional Office of the Ministry of Internal Affairs of Russia
Russian Federation
Russian Federation
References
1. Российская Федерация. Законы. Налоговый кодекс Российской Федерации: Официальный текст. - М.: ИНФРА - М., 1998. Ч 1, 2000. Ч.2.
2. Краснов, Ю.К. Влияние налоговой нагрузки на экономику: основные итоги реформы и тенденции / Ю.К. Краснов // Налоговая политика и практика. - 2003. - №2.
3. Государственные и муниципальные финансы: Учебник для вузов / А.М. Бабич, Л.Н. Павлова - М.: Финансы, ЮНИТИ, 2006.
4. The Russian Federation. Laws. Tax Code of the Russian Federation: the official text. - Moscow: INFRA - Moscow, 1998. Ch 1, 2000. P.2.
5. Krasnov, JK Effect of the tax burden on the economy: the main results of the reform and Trends / JK red / / Tax Policy and Practice. - 2003. - № 2.
6. State and municipal finances: Textbook for Universities / A. Babich, L. Pavlova - The finance, Unity, 2006.
Review
For citations:
Pelevin I.Yu. ANALYSIS OF FACTORS AFFECTING THE FORMATION OF TAX DEBT AND TAX COLLECTIONS IN THE SUBJECTS OF THE NORTH CAUCASIAN FEDERAL DISTRICT. Statistics and Economics. 2013;(1):68-71. (In Russ.) https://doi.org/10.21686/2500-3925-2013-1-68-71
Views:
419
.png)
.png)
Email this article 