Home  Journals  Regional Economics: Theory and Practice  3(96) - 2009 January

Efficiency of Taxation Planning in the Regions: Problems and Prospects

Available online: 30 September 2009

Subject Heading: Economy and management

JEL Classification: 

This article is dedicated to the Russian taxation planning on regional level. It studies problems of planning the taxation income of regional and local budgets in the Russian Federation and defines the priority directions of work. It highlights the criteria and offers coefficients for evaluating the efficiency of tax planning for the federal districts' budgets. It calculates and analyses the indicators of tax planning for one of the key Northern Caucasus regions, Dagestan Republic.

Keywords: tax, planning, local, budget, profit, efficiency

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

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