Abstract: The article analyzes the structure of tax revenues of the consolidated budget of Mari El (an autonomous republic within Russia). The author tries to substantiate the uniformity of this structure. He states that the share of the three basic taxes (the tax on individuals’ incomes, the tax on organizations’ incomes and the tax on organizations’ properties) practically undergoes no changes in the entire volume of the tax revenue of the consolidated budget. The author, using correlative and regressive analysis, creates models describing the dependence of the macroeconomic performance upon the main sources of tax revenues. He also creates a model with the use of which he estimates the taxable capacity of the region.The article uses such general scientific methods as analysis, synthesis, induction, deduction, abstraction, modelling, experiment.The novelty of the study is a development of a methodological instrumentarium for forecasting the taxable capacity of a region. The author also offers some means for changing the processes of the “Tax” automated information system (including the system “Tax-3”, which is now being implemented in the work of the region’s tax services) and its analytic subsystems from the point of view of modernization of tax services.

Keywords: automatic information system “Tax”, taxable capacity, modelling, forecasting, methods of estimation, tax revenue, consolidated budget, tax, tax revenue of the budget, tax administration

Abstract: The subject analyzed in the article is relations between tax authorities and tax payers (individuals not involved in commercial entrepreneurship) in Russia. The activity of tax institutions is aimed at developing modern IT technologies for informing tax payers. The aim of the article is to estimate the significance and reasonableness of such informational technologies in the conditions of today’s Russia. The possibility of using tax rebates in income taxation should stimulate tax liabilities in the sphere of additional unearned incomes of individuals. According to the experience of developed countries, such a practice usually increases the budget revenues. The methodology used by the author is based on analyzing tax statistics according to data from official websites of Russia’s Federal Tax Service and the Federal Service of State Statistics of Russia. The novelty of the author’s approach is in revealing objective data considering the appliance of contemporary IT technologies in informing and servicing individuals in the sphere of taxation. The author tries to justify the necessity of perfecting the service of informing the population on issues of taxes, taking into account the mentality, competence in this sphere and equipment capability of individuals.

Keywords: information problems, trends, individuals, statistics, tax authorities, exemption, IT technologies, income tax, call centers, region

Abstract: The subject of the article is self-taxation of individuals as a promising source of income for regional budgets. The author analyzes theoretical, legal and practical aspects and conditions of use of self-taxation of individuals in the formation of regional budgets in Russia at the present level of the country’s economic development. Some special attention is attached to local peculiarities of the use of self-taxation in municipalities within Russia. The methodological basis of the article combines both scientific methods (analysis, synthesis, comparing, measuring) and special ones (economic, mathematical and statistic). The key conclusion of the article is as follows: in order to solve the existing problems in the regions that form Russia and strengthen the effectiveness of the government’s budget policy, on condition of simplifying and perfecting the current legislation, self-taxation of individuals may become an important and indispensable source of revenues of any municipal structure. The novelty of the article is that it examines a little-studied issue of using the means of self-taxation of individuals while forming the revenues of municipal structures in Russia. The practical significance of the results of the study is that they may be used by federal and municipal authorities while making concrete decisions aimed at modernizing the social and economic development, as well as by students and teachers in universities and colleges.

Keywords: regional budgets, self-taxation, budget revenues, budget, revenues of regional budgets, self-taxation of individuals, budget balance, non-tax revenues, financial law, budget law

Abstract: In the early 1990s, a tax system was introduced in Russia which included a personal income tax and payments into social non-budgetary funds, collected from incomes of employees. From the very beginning, the similarity of the subjects of taxation in the terms of wages and other incomes of the personnel became a linking element between these taxes, which enables to view these payments within the framework of a separate sphere – taxation of the personnel’s incomes that regularly undergoes changes. Large-scale reforms have been carried out in order to ensure the effectiveness of collection of personal income taxes and required premiums. Draft laws concerning an introduction of a progressive scale for personal income taxes and reconsidering some elements of required premiums have been consistently submitted to the Russian Parliament. For an illustration, the mechanisms of calculating the amounts of required premiums and personal income taxes are presented in concrete examples.  The author comes to the conclusion that searching for a well-grounded compromise between controlling authorities, on the one side, and tax payers and insurants, on the other, should serve as one of the main criteria in tax planning. The examined material may be of interest for workers of financial services of business units that have salaried employees, as well as for students of economics as an additional educational material on taxation.

Keywords: criteria of tax planning, tax burden, tax risks, method of optimization, tax planning, required premium, tax expenses, personnel’s incomes, tax credit, payments to non-budgetary funds