ANALYSIS OF TAX REVENUES MOBILIZATION IN NORTH CAUCASIAN FEDERAL DISTRICT’S REGIONS BASED ON EFFECTIVE TAX RATE INDICATOR

ANALYSIS OF TAX REVENUES MOBILIZATION IN NORTH CAUCASIAN FEDERAL DISTRICT’S REGIONS BASED ON EFFECTIVE TAX RATE INDICATOR

The article is devoted to research of tax revenues mobilization specificity in grant dependent subjects of North Caucasian federal district with the help of the effective tax rates toolkit, allowed to reveal «failures» in efficiency of separate fiscal forms administration and to determine the direct...

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Bibliographic Details
Main Authors: Yelena Mikhailovna Dzhurbina, Dmitry Ivanovich Fateyev
Format: Article
Language:Russian
Published: North-Caucasus Federal University 2022-10-01
Series:Современная наука и инновации
Subjects:
налоговые доходы
налоговое бремя
эффективная налоговая ставка
налоговое администрирование
теневая экономика
уровень собираемости налоговых поступлений
tax revenues
tax burden
effective tax rate
tax administration
shadow economy
level of tax revenues collecting
Online Access:https://msi.elpub.ru/jour/article/view/1188
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Summary:The article is devoted to research of tax revenues mobilization specificity in grant dependent subjects of North Caucasian federal district with the help of the effective tax rates toolkit, allowed to reveal «failures» in efficiency of separate fiscal forms administration and to determine the directions of their reserves implementation.
ISSN:2307-910X

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