Home  Journals  Regional Economics: Theory and Practice  23(116) - 2009 August

Taxation Potential in Taxation Planning Methodic System: problems and perspectives

Available online: 26 August 2009

Subject Heading: Strategy of development of region

JEL Classification: 

The present article is devoted to the role and place of taxation potential in taxation planning organization methodic system. The problems of planning and forecasting tax revenues of Russian Federation budgets are considered and the priority directions how to overcome them are emphasized here. The meaning of “taxation potential” is specified, and its role in taxation planning system organization is described in the article. Estimation indicators of taxation potential and effectiveness of budget tax revenue planning of Russian subjects are studied here. The Tax Passport structure of the Republic of Dagestan is considered, its necessity is motivated and the recommendations on its improving are given. Methods of improving taxation potential long-term planning are cleared up; regional economic investments - taxation potential growth ratio formula is offered.
     Foreign taxation planning mechanisms are discovered, their application efficiency in Russia is evaluated. The authors try to summarize this process in some ways of taxation planning improvement within Russia.

Keywords: taxation; taxation planning; taxation potential; tax base; tax passport; tax revenues; region; subjects of the Russian Federation; tax administration; experience of foreign countries; methods; indicators; long-term planning; tax receipts; profit; microimitation model

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ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

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