Modernization of the Work of Territorial Tax Authorities in the Context of a Pandemic
( Pp. 52-56)

More about authors
Khusnatdinov Ildar A.
Institute of Public Service and Management Russian Presidential Academy of National Economy and Public Administration under President at Russian Federation
Moscow, Russian Federation Smirnova Elena E. Cand. Sci. (Econ.), Associate Professor, Associate Professor of the Taxes and tax administration Department
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
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Abstract:
The dynamics of subfederal budgets formation is considered on the example of the consolidated budget of the Krasnodar Territory in the context of tax revenues taking into account the revenue structure. The emphasis is placed on the legislative and geographical features of the subject of the Russian Federation, their corresponding tax obligations through the prism of the pandemic COVID-19 and the subsequent recovery of the economy. Based on these data, a conclusion is made about the general development of the region and the directions of increasing tax collection, personal income tax and income tax of organizations. The directions of increasing tax revenues are highlighted taking into account the development of control and analytical work and the formation of matrices for planning field tax inspections, as well as the expansion of the number of tax risk criteria. Research writing purposes: to determine the main tax revenues of the region and to identify areas for increasing collection, taking into account the control measures of tax authorities. The conclusions received during the research: the directions of tax revenue growth are evaluated and options for the development of tax policy for the region are proposed.
How to Cite:
Khusnatdinov I.A., Smirnova E.E., (2021), MODERNIZATION OF THE WORK OF TERRITORIAL TAX AUTHORITIES IN THE CONTEXT OF A PANDEMIC. Economic Problems and Legal Practice, 5 => 52-56.
Reference list:
The Tax Code of the Russian Federation. Part two // SPS Consultant Plus.
Budget Code of the Russian Federation // SPS Consultant Plus.
Data on statistical tax reporting forms. Reports on form No. 1-NM in Krasnodar Krai // Federal Tax Service. - Electron. dan. - Access mode: https://www.nalog.gov.ru/rn23/related_activities /statistics_and_analytics/forms / (accessed: 06/19/2011).
Consolidated budget of the region // Department of the Federal State Statistics Service for the Krasnodar Territory and the Republic of Adygea. - Electron. dan. - Access mode: https://krsdstat.gks.ru/storage /mediabank/OrrSoOH8/КБ.htm (date of application: 06/19.21).
Budget revenues // The open budget of the Krasnodar Territory. - Electron. dan. - Access mode: https://openbudget23region.ru /analitika/ispolnenie-byudzheta/dokhody/dokhody-byudzheta (accessed: 06/19/2011).
In the Kuban, losses from the moratorium on the resort fee were estimated at 160 million rubles // RBC. - Electron. dan. - Access mode: https://kuban.rbc.ru/krasnodar/freenews/5ec381959 a7947e80195a56b (date of application: 06/19.21).
Analytical agency «Autostat». - Electron. dan. - Access mode: https://www.autostat.ru (accessed: 06/19/2011).
Keywords:
tax, region, regional policy, tax benefits, regional economy, tax preferences, profit, innovations.


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