Home  Journals  Finance and Credit  3(387) - 2010 January

The basis of tax revenues planning in the taxation authorities and their implementation

Available online: 27 January 2010

Subject Heading: Tax policy

JEL Classification: 

Problems of planning the tax revenues to the tax authorities are relevant today, as the planning proceeds of taxes and charges is one of the main functions of tax administration in a market economy. Under conditions of constant budget deficits the tax authorities are threatened by accusations by the regional administrations, not only for tax revenues nonfulfillment, but also for their over-fulfillment. In the current economic conditions, the need for precise planning of tax revenues has risen sharply.

Keywords: tax, administration, planning, tax revenues, analysis, forecasting, income, taxpayer, taxation authority, planning procedure

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

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