+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
Financial Analytics: Science and Experience
 

Updating the areas of fiscal control at the level of the region of the Russian Federation (a case study of corporate income tax)

Vol. 8, Iss. 29, AUGUST 2015

PDF  Article PDF Version

Received: 16 June 2015

Accepted: 22 June 2015

Available online: 27 August 2015

Subject Heading: Tax regulation

JEL Classification: 

Pages: 2-9

Roshchupkina V.V. North Caucasian Federal University, Stavropol, Stavropol Krai, Russian Federation
kluvil@rambler.ru

Importance Corporate income tax takes a special position among taxes charged on companies. It has big fiscal significance and regulatory potential, thus enabling the State derive revenue for federal and regional budgets and influence financial interests of companies. Corporate income tax accounts for a considerable portion of fiscal revenue. However, the revenue is still not that high. That is why the State is directly interested in imposing adequate tax burden on producers. It especially refers to regions. Currently, there are a number of actual issues of income tax administration, which affect the amount of tax revenue in the regional budget. This research identifies and systematizes the problems.
     Objectives The objective of the research is to determine whether it is reasonable to update the scope of tax control in assessing and collecting corporate income tax. The analytical part of the research is based on materials of the Stavropol Krai.
     Methods The article analyzes the collection of income tax in the Russian region under study. It also provides proposals for optimizing areas of tax control. At various stages, I applied analytical, economic and statistical approaches and the financial mathematics apparatus.
     Results The research analyzes and substantiates whether income tax parameters are effectively performed, and provides proposals on making tax control more efficient.
     Conclusions and Relevance Taxes are charged in a compulsory and imperative manner, thus laying the basis for interaction of parties to the fiscal relations. Whereas it is undisputable that business entities must pay taxes on their income, it enhances a specialized institution that is functionally designated for financial control over fiscal relations. The institution is represented with tax administration as a controller over the tax discipline compliance so to ensure interests of the State, other business entities, which financially depend on budgetary finance.

Keywords: tax, system, policy, control, region

References:

  1. Varaksa N.G. Metodika nalogovogo prognozirovaniya postuplenii po otrasli sel'skoe khozyaistvo [Methods for projecting tax revenue from agriculture]. Ekonomicheskie i gumanitarnye nauki = Economic Sciences and Humanities, 2011, no. 7, pp. 60–68.
  2. Varaksa N.G. Formirovanie uchetno-nalogovoi makrosistemy v ramkakh finansovoi sistemy gosudarstva [Formation of the accounting and fiscal macrosystem as part of the State financial system]. Upravlencheskii uchet = Management Accounting, 2011, no. 6, pp. 90–96.
  3. Varaksa N.G. Analiticheskie protsedury pri vzaimodeistvii informatsionnykh potokov i elementov uchetno-nalogovoi sistemy [Analytical procedures in interaction of information streams and elements of the accounting and tax system]. Upravlencheskii uchet = Management Accounting, 2011, no. 3, pp. 22–32.
  4. Varaksa N.G. Model' informatsionnoi uchetno-nalogovoi sistemy [The accounting and tax information system model]. Ekonomicheskie i gumanitarnye nauki = Economic Sciences and Humanities, 2010, no. 10, pp. 22–28.
  5. Varaksa N.G. Strukturnye elementy nalogovogo analiza po nalogu na pribyl': makroekonomicheskii aspekt [Structural elements of the tax analysis on income tax: macroeconomic aspects]. Ekonomicheskie i gumanitarnye nauki = Economic Sciences and Humanities, 2010, no. 8, pp. 122–128.
  6. D'yakova E.B. [Theoretical bases of the financial mechanism for budgetary regulation of territorial development]. Актуальнi проблеми розвитку соцiально-економiчних систем: матерiали Мiжнар. наук.-практ. конф. студетiв i молодих учених. Donetsk, Видавництво Донбас, 2011, pp. 116–117.
  7. D'yakova E.B. Kontseptual'nye osnovy byudzhetnogo regulirovaniya territorial'nogo razvitiya na osnove formirovaniya regional'nogo fiskal'nogo prostranstva [The conceptual framework of budgetary regulation of territorial development through formation of the regional fiscal space]. Available at: Link Vestnik%20VAGS.%20 Ekonomika.%201-5-2011.pdf#page=20. (In Russ.)
  8. D'yakova E.B. Sovershenstvovanie mekhanizma byudzhetnogo regulirovaniya nenalogovykh dokhodov byudzhetov [Improving the mechanism for budgetary regulation of non-fiscal revenue of budgets]. Available at: Link. (In Russ.)
  9. D'yakova E.B. Sushchnost' i soderzhanie byudzhetnogo regulirovaniya territorial'nogo razvitiya v sovremennykh usloviyakh [Substance and content of budgetary regulation of territorial development in the current circumstances]. Link. (In Russ.)
  10. Korostelkina I.A. Formirovanie nalogovoi politiki na mezourovne. V kn.: Integratsiya uchetno-analiticheskikh i nalogovykh protsessov na makro- i mikrourovnyakh: monografiya [Setting up a tax policy at the meso-level. In: Integration of accounting, analytical and tax processes at the macro-and micro-levels: a monograph]. Moscow, Finpress Publ., 2010, 430 p.
  11. Korostelkina I.A. Obosnovanie strukturnykh parametrov korporativnoi nalogovoi politiki. V kn.: Teoriya i praktika garmonizatsii informatsionnykh potokov v uchetno-nalogovoi sisteme na makro- i mikrourovne: monografiya [Substantiating the structural parameters of corporate tax policy. In: The theory and practice of harmonizing the information flows within the accounting and tax system at the macro-and microlevels: a monograph].Orel, GU-UNPK Publ., 2011, 430 p.
  12. Korostelkina I.A. Nalogovye indikatory makro- i mikrourovnya [Tax indicators of the macro-and microlevels]. Finansy i kredit = Finance and Credit, 2010, no. 46, pp. 43–49.
  13. Kochanenko E.P. Nekotorye aspekty optimizatsii struktury i polnomochii organov gosudarstvennogo finansovogo kontrolya sub"ektov Rossiiskoi Federatsii [Some aspects of optimizing the structure and authority of the State financial control bodies of Russian regions]. Zakonodatel'stvo i ekonomika = Legislation and Economy, 2011, no. 12, pp. 5–20.
  14. Tyupakova N.N. Problemy kosvennogo nalogooblozheniya spetsial’nykh nalogovykh rezhimov: monografiya. V kn.: Ekonomiko-pravovye aspekty strategii modernizatsii Rossii: k effektivnoi i nravstvennoi ekonomike [Issues of indirect taxation as part of special tax treatments: a monograph. In: Economic and legislative aspects of the strategy for modernizing Russia: towards effective and ethic economy]. Krasnodar, Yuzhny Institute of Management Publ., 2009, 417 p.
  15. Tyupakova N.N. Nalogovoe bremya kak indikator effektivnosti nalogovogo mekhanizma [Tax burden as an indicator of the tax mechanism efficiency]. Trudy Kubanskogo gosudarstvennogo agrarnogo universiteta = Proceedings of Kuban State Agrarian University, 2011, no. 1, pp. 48–52.
  16. Tyupakova N.N., Bocharova O.F. [Features of tax mechanism in transitive economy]. Nauchnyi zhurnal KubGAU, 2011, no. 2. (In Russ.) Available at: Link.
  17. Tyupakova N.N. Osobennosti nalogovogo mekhanizma raspredeleniya dobavlennoi stoimosti na regional'nom urovne [The specifics of the tax mechanism for allocating added value at the regional level]. Regional'naya ekonomika: teoriya i praktika = Regional Economics: Theory and Practice, 2011, no. 12, pp. 43–47.
  18. Tyupakova N.N., Bocharova O.F. Nalogovyi mekhanizm kak faktor razvitiya innovatsionnoi deyatel'nosti [Tax mechanism as a factor of innovative activity development]. Regional'naya ekonomika: teoriya i praktika = Regional Economics: Theory and Practice, 2011, no. 13, pp. 23–31.
  19. Tyupakova N.N. Problemy nalogovogo regulirovaniya investitsionnykh protsessov v ekonomike Rossii [Problems of tax regulation of the investment process in the Russian economy]. Available at: Link. (In Russ.)
  20. Ugryumova A.A., Shramko O.G. Rezervy nalogovogo potentsiala kak faktor ekonomicheskoi bezopasnosti regiona [Reserves of tax potential as a factor for the region’s economic security]. Natsional'nye interesy: prioritety i bezopasnost' = National Interests: Priorities and Security, 2011, no. 13, pp. 43–47.

View all articles of issue

 

ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

Journal current issue

Vol. 17, Iss. 1
March 2024

Archive