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Contemporary issues of forecasting the income tax capacity of the constituent entity of the Federation considering the largest and consolidated groups of taxpayers

Roshchupkina V.V. North Caucasian Federal University, Stavropol, Russian Federation ( kluvil@rambler.ru )

Journal: Financial Analytics: Science and Experience, #12, 2016

Importance Corporate income tax continues to be a reliable source for budgetary replenishment, being a thoroughly examined and understandable type of taxes. The practical application of the tax laws raised issues of defining the income tax and determining its collection mechanism.
     Objectives The research identifies issues of completing the income tax collectability plan since there exist certain difficulties in administering taxes remitted by the largest taxpayers of the regions and consolidated groups of taxpayers.
     Methods I overview the current situation of income tax collectability for the chosen fiscal period in the constituent entity of the Federation, considering proceeds from the largest taxpayers, consolidated groups of taxpayers. The article formulates weaknesses of the existing assessment methodology and recommends how the methodology should be complemented.
     Results The research identifies what caused the deviation from the income tax collectability plan in the constituent entity of the Federation, and substantiates how the tax administration quality should be improved in relation to the largest taxpayers and consolidated groups of taxpayers.
     Conclusions and Relevance The article proves an individual approach is needed to each category of income tax payers, when assessing the taxable capacity of the subfederal budget. I indicate factors and evaluate their effect on the profit part of the budget attributable to the income tax, which should be regarded to assess the taxable capacity for the budgeted period. In this respect, I suggest altering the rules for assessing the taxable capacity of the consolidated budget of the constituent entity of the Federation.


Contemporary issues of forecasting the income tax capacity of the constituent entity of the Federation considering the largest and consolidated groups of taxpayers

Roshchupkina V.V. North-Caucasus Federal University (NCFU), Stavropol, Russian Federation ( kluvil@rambler.ru )

Journal: International Accounting, #4, 2019

Subject Corporate income tax continues to be a reliable source for budgetary replenishment, being a thoroughly examined and understandable type of taxes. The practical application of the tax laws raised issues of defining the income tax and determining its collection mechanism.
Objectives The research identifies issues of completing the income tax collectability plan since there exist certain difficulties in administering taxes remitted by the largest taxpayers of the regions and consolidated groups of taxpayers.
Methods I overview the current situation of income tax collectability for the chosen fiscal period in the constituent entity of the Federation, considering proceeds from the largest taxpayers, consolidated groups of taxpayers. The article formulates weaknesses of the existing assessment methodology and recommends how the methodology should be complemented.
Results The research identifies what caused the deviation from the income tax collectability plan in the constituent entity of the Federation, and substantiates how the tax administration quality should be improved in relation to the largest taxpayers and consolidated groups of taxpayers.
Conclusions and Relevance The article proves an individual approach is needed to each category of income tax payers, when assessing the taxable capacity of the subfederal budget. I indicate factors and evaluate their effect on the profit part of the budget attributable to the income tax, which should be regarded to assess the taxable capacity for the budgeted period. In this respect, I suggest altering the rules for assessing the taxable capacity of the consolidated budget of the constituent entity of the Federation.


Updating the areas of fiscal control at the level of the region of the Russian Federation (a case study of corporate income tax)

Roshchupkina V.V. North Caucasian Federal University, Stavropol, Stavropol Krai, Russian Federation ( kluvil@rambler.ru )

Journal: Financial Analytics: Science and Experience, #29, 2015

Importance Corporate income tax takes a special position among taxes charged on companies. It has big fiscal significance and regulatory potential, thus enabling the State derive revenue for federal and regional budgets and influence financial interests of companies. Corporate income tax accounts for a considerable portion of fiscal revenue. However, the revenue is still not that high. That is why the State is directly interested in imposing adequate tax burden on producers. It especially refers to regions. Currently, there are a number of actual issues of income tax administration, which affect the amount of tax revenue in the regional budget. This research identifies and systematizes the problems.
     Objectives The objective of the research is to determine whether it is reasonable to update the scope of tax control in assessing and collecting corporate income tax. The analytical part of the research is based on materials of the Stavropol Krai.
     Methods The article analyzes the collection of income tax in the Russian region under study. It also provides proposals for optimizing areas of tax control. At various stages, I applied analytical, economic and statistical approaches and the financial mathematics apparatus.
     Results The research analyzes and substantiates whether income tax parameters are effectively performed, and provides proposals on making tax control more efficient.
     Conclusions and Relevance Taxes are charged in a compulsory and imperative manner, thus laying the basis for interaction of parties to the fiscal relations. Whereas it is undisputable that business entities must pay taxes on their income, it enhances a specialized institution that is functionally designated for financial control over fiscal relations. The institution is represented with tax administration as a controller over the tax discipline compliance so to ensure interests of the State, other business entities, which financially depend on budgetary finance.


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