Home  Journals  Finance and Credit  43(619) - 2014 November

Improvement of the forecasting quality assessment as a condition of tax administration modernization

Available online: 3 November 2014

Subject Heading: Taxation

JEL Classification: 

Pages: 61-66

The article points out that in modern conditions, processes of forecasting and tax revenues planning are not confined only to mechanical determination of the forthcoming tax revenues amount in budgets of various levels, but also have a deeper meaning. They underlie identification and mobilization of the reserves available in the national economy for income increase, and replenishment of the budget. This purpose necessitates a deep analysis of the economic and political processes happening in the country and its regions, and also requires definition of the realistic tendencies of their further development. The further improvement of forecasting and planning of tax revenues in the consolidated budget of the Russian Federation, development of uniform strategy of work of tax authorities on replenishment of revenues of budgets of all levels gain the increasing relevance. The author proves that for this purpose, it is necessary to introduce a uniform mechanism of assessment of territorial tax authorities' functioning, which reflects the analytical work results, carried out by tax authorities' staff on tax revenues forecasting in the Russian Federation budgetary system. It will allow to exercise the better control of the functions assigned to the tax authorities, to establish in due time the reasons of non-performance of the established planned indicators, and also to increase the efficiency of use of all administrative and technical resources. Information generated under this analysis will promote identification of weak places in the work of territorial tax authorities. In conjunction with a factor of material interest, it will enable to increase the quality of tax revenues forecasting. The author considers the proposals for improvement of an assessment of quality of tax revenues forecasting in the budgetary system of the Russian Federation, algorithms of carrying out an internal and external assessment of this kind of quality, and offers to use graphic visualization for this purpose.

Keywords: tax, forecasting, planning, federal budget, technique, graphic visualization, quality assessment

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