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Taxes and Taxation
Reference:
Kazmin, A. G., Orobinskaya, I. V.
Assessment of a modern state of the taxation system
in the Voronezh Region
// Taxes and Taxation.
2012. ¹ 7.
P. 17-27.
URL: https://en.nbpublish.com/library_read_article.php?id=61485
Kazmin, A. G., Orobinskaya, I. V. Assessment of a modern state of the taxation system in the Voronezh RegionAbstract: Under the conditions of recessionary trends assessment of tax revenues received by the Federation constituent budget would allow to answer the question about obtaining financial resources to provide for the regional activities. The author analyzes GDP volumes and dynamics and compares tax revenues according to different types of economic activities and budget levels. The results of the study of statistical and analytical data at a macro and micro level allow to conclude that the budget revenues both in the Voronezh Region and the Russian Federation mostly consist of the following taxes: corporate income tax, value-added, personal income tax and property tax and the share of these taxes in the overall structure of tax payments has been increasing since 2009. Keywords: taxes and taxation, regional budget income, income tax, dynamics of revenue flow, GDP dynamics, tax liabilities, comparison of revenues derived from value-added tax, corporate income tax, personal income tax, special taxation regimes.
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