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Finance and Credit
 

Comparative description of budget’s tax income planning approaches of subjects of the federation

Vol. 15, Iss. 47, DECEMBER 2009

Available online: 18 December 2009

Subject Heading: The budgetary policy

JEL Classification: 

Kokin A.S. doctor of Economics, professor, head of Finance department, N.I. State University of Nizhny Novgorod
kockin@mail.ru

Edronov A.V. postgraduate student of Finance department, N.I. State University of Nizhny Novgorod
rucgarchive@yandex.ru

Modern theoretical approaches in forecasting of taxation income to budget were analyzed in the article. Article differentiates conceptions of «taxation forecasting approach» and «methods of taxation forecasting», defines list of approaches, and gives their comparative description on essential parts: content, reference informative base, forecasting methods, widespread field of use, strengths and weaknesses of approach.

Keywords: тax, planning, budget

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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