Translate this page:
Please select your language to translate the article


You can just close the window to don't translate
Library
Your profile

Back to contents

Taxes and Taxation
Reference:

Roshchupkina V.V. The Analysis of Problems of Administration of the Corporate Tax Under the Conditions of Financial Uncertainty (the Case Study of the Stavropol Krai)

Abstract: The purpose of the present research is to define established tendencies (including illegal ones) in the process of taxation of corporate profits in the Russian Federation and to develop new methods of fiscalization of the latter. Tax revenues are the basis for establishing the revenue part of the budget. This creates special interest towards questions related to evaluation of these revenues, their limits and expansibility. In her research Roschupkina pays special attention to the means of the administration of profits tax by regional tax authorities. Today's economic situation demands regional authorities to activate effective and search for additional sources of budget revenues in relation to the implementation of tax policies. In this article the author has carried out analysis of the methodological instruments of profits administration. Roschupkina has applied the statistical research method to study dynamics of revenues coming into the budget system, amounts of arrears and debts. The author also develops the conceptual framework for improving the profits taxation as an element of administration methodology. The process of establishing tax legislation provisions has defined the significance of the problem of defining profits tax and mechanism of collecting it. It is quite obvious that there is a direct dependence of the state budget on tax revenues in general and profits tax in particular considering the conditions of the development of market relations in Russia. Meanwhile, there is a number of problems in the administration of the aforesaid tax. Thus, questions related to establishing preferences at the level of the Russian Federation constituent in order to increase the region's investment prospects come to the fore. 


Keywords:

tax holidays, tax period, tax benefit, tax base, tax rate, profit, budget, tax policy, tax system, payment


This article can be downloaded freely in PDF format for reading. Download article


References
1. Ofitsial'nyi sait Federal'noi nalogovoi sluzhby [Elektronnyi resurs] // Rezhim dostupa // http:// www.nalog.ru
2. Ofitsial'nyi sait Ministerstva finansov Rossiiskoi Federatsii [Elektronnyi resurs] // Rezhim dostupa // http://www.minfin.ru
3. Alesina A., Carloni D., Lecce G. The Electoral Consequences of Large Fiscal Adjustments, NBER Working Paper. 2012. No. 17655.
4. Neaime S. Sustainability of budget deficits and public debts in selected European Union countries // The Journal of Economic Asymmetries. 2015. Vol. 12. Iss. 1. R. 1–21.
5. Shvandar K.V., Anisimova A.A. Fiskal'naya konsolidatsiya: mirovoi opyt // Finansovaya analitika: problemy i resheniya. – Moskva, 2016. ¹ 28 (310) – C.51-62.
6. Roshchupkina V.V. Sovremennye problemy prognozirovaniya potentsiala sub''ekta federatsii po nalogu na pribyl' organizatsii s uchetom krupneishikh i konsolidirovannykh grupp nalogoplatel'shchikov // Finansovaya analitika: problemy i resheniya. – Moskva, 2016. ¹ 12 (224). C.12-20.
7. Roshchupkina V.V. Pokazatel' nalogovoi nagruzki kak indikator effektivnosti fiskal'nykh mer gosudarstva // Ekonomika. Nalogi. Pravo. – Moskva. – Finansovyi universitet, 2016. ¹ 2. C.134-141.
8. Malis N.I. Nalogovaya politika v protivodeistvii tenevoi ekonomike: povyshenie sobiraemosti nalogov // Nauchno-issledovatel'skii finansovyi institut. Finansovyi zhurnal. 2014. ¹ 1. S. 81–90.
9. Ofitsial'nyi sait Federal'noi sluzhby gosudarstvennoi statistiki Rossiiskoi Federatsii [Elektronnyi resurs] // Rezhim dostupa // http:// www.gks.ru