Assessment of tax capacity and directions of its increase (on the example of the Volga federal district)
Abstract
In the modern realities of economic development the problem of ensuring equal financial opportunities for all regions of the country is becoming particularly relevant. For the Russian Federation, which includes a large number of regions that differ in area, population, natural and climatic conditions, and historical development, this problem is of particular relevance since it significantly affects the level of social and economic development of territories.
At the same time, the degree of economic differentiation of Russian regions not only increases from year to year, but also its significance increases. To ensure equal financial opportunities for regions, the mechanism of interbudget transfers is used, which consists in providing financial assistance by redistributing funds between donor and recipient regions. At the same time issues related to ensuring the financial autonomy and independence of the Constituent Entities of the Russian Federation remain without due attention. In these conditions of development, the problems associated with the study of the development process of the tax capacity of the regions, which characterizes the level of tax revenues to the budget of the Constituent Entities of the Russian Federation are of particular importance. Thus, the object of this paper is to study the formation, use and development of regions of their own tax capacity.
About the Authors
G. V. Morozova
National Research Mordovia State University n. a. N.P.Ogarev
Russian Federation
Russian Federation
PhD in Economics, Associate Professor.
D. V. Trofimova
Federal Tax Service of Russia for the Oktyabrsky District of Saransk
Russian Federation
Russian Federation
Specialist of the 1st category of the department of cameral inspections Inspectorate of the Federal Tax Service of Russia for the Oktyabrsky District of Saransk.
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Review
For citations:
Morozova G.V., Trofimova D.V. Assessment of tax capacity and directions of its increase (on the example of the Volga federal district). Kazan economic vestnik. 2021;(1):54-59. (In Russ.)
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