Abstract: The article is devoted to the development of the tax-based part of the federal and regional budgets. The researchers analyze the tax potential of the region based on the example of the Rostov Region taking into account the regional specifics and tax administration procedure and summarize different aspects of efficient use of tax potential for economic development of the region. The object of the research is the tax revenues of the regional budget in the Rostov Region as a constituent of the Russian Federation. The methodological basis of the research is the laws and regulations issued by state authorities, Decrees of the Government of the Russian Federation and other researches and publications that refer to the national tax system of socio-economic targets of the territorial development. The research methods is the structural analysis of the influence of tax revenues on the development of the federal and regional budgets, abstract logic, analytical and other methods of economic research. The rationale of the research is caused by the fact that the authors search for efficient means of tax administrations that would ensure the growth of tax revenues and guarantee the best use of the regional tax potential. The problems raised in the article are of certain importance for the development of the tax and budget systems of the country. Based on the analysis of regional tax and economic indicators and conclusions of relevant researches, the authors make a number of suggestions on how to increase the share of tax revenues and extend the rights and competences of self-government authorities in the provision of preferences, mutual actions of tax authorities and security agencies that guarantee the performance of tax obligations by taxpayers and determination of factors that create the best investment environment at the regional and local levels.  

Abstract: The subject of the research is the economic relations arising in the process of taxation of small- and medium-sized businesses that apply special taxation schemes including the simplified taxation schemes. The object of the research is the tax control over activities performed by legal and physical entities (so called 'sole proprietors' in Russia) that apply the simplified taxation scheme. The article is devoted to the control over the legality of applying the simplified taxation scheme in Russian taxation and complete payment of the single tax when the simplified taxation scheme is being applied. The authors' research method is based on the use of monographic, abstract, statistical, economic, legal and empirical data. The methodological basis for the research involves the Tax Code of the Russian Federation, legislative regulations and standards, scientific discussions, materials of the scientific and practical conferences covering the issues of taxation and control over the legality of applying the simplified taxation scheme. The novelty of the article is caused by the fact that the authors offer their own interpretation of the tax control over the use of the simplified taxation scheme in small-sized business and creation of favorable conditions for its development. The purpose of special taxation schemes is to encourage small- and medium-sized business as well as to stabilize the process of generation of regional budget revenues.