Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
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 |
ISSN 2311-8709 (Online)
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