Home  Journals  Economic Analysis: Theory and Practice  26(155) - 2009 September

Analysis of the impact of State regulation of the flow of taxes and charges (for example, Nizhny Novgorod region)

Available online: 10 November 2009

Subject Heading: The tax regulation

JEL Classification: 

This article describes the results of the analyses of the impact of State regulation of the flow of taxes and charges on the example of Nizhny Novgorod region. During the financial crisis and the budgetary constraints related to the sharp fall in the volume of tax payments in consolidated budget largely surveillance work tax authorities. The authors note that the most significant changes in tax law, significant influence on the dynamics of the share of tax payments in total revenue.

Keywords: taxpayer, budget, region, indicator, collection, payment arrears

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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