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Evaluation of methodological approaches to tax planning at the regional level

Mandroshchenko O.V. Financial University under Government of Russian Federation, Moscow, Russian Federation ( olga.v-ma@yandex.ru )

Tatarenko A.M. Financial University under Government of Russian Federation, Moscow, Russian Federation ( anna.tatarenko1997@yandex.ru )

Journal: Regional Economics: Theory and Practice, #11, 2018

Subject The article addresses tax planning at the regional level.
Objectives The purpose is to show the importance of the issue and identify problems related to tax planning, assess economic and statistical methods for tax revenue planning at the regional level.
Methods The study employs the least squares and exponential smoothing methods.
Results We analyzed certain indicators of social and economic development of the region, defined the tax potential and determined the amount of taxes and fees that are to be paid directly to the regional budget.
Conclusions We offer to include the following in the formula of the least squares method: an inflation factor, indicator reflecting the additional volume of tax revenues as a result of changes in legislation, additional revenues due to an increase in the profits of major taxpayers. The findings may be useful for the Ministry of Economic Development of regions and the Federal Tax Service to formulate the concept of economic development, tax policy, and projected tax revenues to the consolidated budget.


Assessing the availability of working capital in economic sectors of the Far East of Russia

Savalei V.V. Vladivostok State University of Economics and Service, Vladivostok, Russian Federation ( 05viva@rambler.ru )

Samsonova I.A. Vladivostok State University of Economics and Service, Vladivostok, Russian Federation ( irina.samsonova@vvsu.ru )

Tatarenko E.Yu. Vladivostok State University of Economics and Service, Vladivostok, Russian Federation ( e_tatarenko21@mail.ru )

Journal: Economic Analysis: Theory and Practice, #6, 2018

Importance The article is devoted to the analysis and evaluation of working capital availability in the industries of the Far East. This is important for identification of problematic factors that reduce the efficiency and competitiveness of regional enterprises under measures undertaken by the government to liberalize investment and business climate in the region.
Objectives The purpose is to develop tools enabling to reveal industry-specific features of circulating asset financing, to conduct cross-industry comparison of structure and duration of operating cycles of enterprises and on this basis to improve the mechanism of financial decision-making in the field of working capital management.
Methods The study employs methods of financial ratio analysis and comparison.
Results The analysis of statistical reporting for 2012–2016 shows that the average periods of accounts receivable payment and accounts payable turnover are higher than the objective level in the economy of the Far Eastern Federal District and especially in the construction and manufacturing sector. This entails problems with working capital replenishment, generates credit risks of enterprises. Irrational structure of operating cycles leads to increased cost of net working capital formation and a decrease in profitability of financial and economic activity.
Conclusions It is critical to make managerial decisions on optimizing the operating cycle duration and structure in the economy of the Far Eastern Federal District, to focus on long-term sources of funding for its enterprises and industries.


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