Giraev V.K.Dagestan State Technical University, Makhachkala, Republic of Dagestan, Russian Federation vgaaf@rambler.ru
The article undertakes a study of the composition and structure of tax revenues. The author offers the technique of an analysis of component-based revenue structure in order to determine the relationship between the level of tax revenue and gross added value in a region. The paper gives an estimate of the closeness of the connection between gross added value and income levels of major taxes. The author emphasizes that the obtained results of analysis can be used both in the practice of tax administration and during the tax revenue planning.
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