MEDIUM-TERM RESERVATION AS AN INSTRUMENT FOR INCREASING THE STABILITY OF TAX REVENUES (ON THE EXAMPLE OF PROFIT TAX)
The article is devoted to the study of the possibilities of stabilizing tax revenues by creating medium-term reserves based on the most volatile non-oil and gas budget revenues. The proposed design of the tax stabilization fund allows saving some of the excess resources generated during periods of e...
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| Format: | Article |
| Language: | Russian |
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North Caucasus Federal University
2022-02-01
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| Series: | Вестник Северо-Кавказского федерального университета |
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| Online Access: | https://vestnikskfu.elpub.ru/jour/article/view/288 |
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| author | A. Savtsova D. Buklanov |
| author_facet | A. Savtsova D. Buklanov |
| author_sort | A. Savtsova |
| collection | DOAJ |
| description | The article is devoted to the study of the possibilities of stabilizing tax revenues by creating medium-term reserves based on the most volatile non-oil and gas budget revenues. The proposed design of the tax stabilization fund allows saving some of the excess resources generated during periods of economic recovery, with a view to their subsequent use to compensate for "lost" income in the context of stagnation. The results of an empirical analysis indicate a decrease in the volatility of income tax revenues and the adequacy of the reserve formed for the full repayment of their negative fluctuations. |
| format | Article |
| id | doaj-art-fdb8cfb6c07b4280a6d273521eb1236d |
| institution | Kabale University |
| issn | 2307-907X |
| language | Russian |
| publishDate | 2022-02-01 |
| publisher | North Caucasus Federal University |
| record_format | Article |
| series | Вестник Северо-Кавказского федерального университета |
| spelling | doaj-art-fdb8cfb6c07b4280a6d273521eb1236d2025-08-20T03:37:30ZrusNorth Caucasus Federal UniversityВестник Северо-Кавказского федерального университета2307-907X2022-02-0102131137287MEDIUM-TERM RESERVATION AS AN INSTRUMENT FOR INCREASING THE STABILITY OF TAX REVENUES (ON THE EXAMPLE OF PROFIT TAX)A. Savtsova0D. Buklanov1North Caucasus Federal UniversityDonskoy State Technical UniversityThe article is devoted to the study of the possibilities of stabilizing tax revenues by creating medium-term reserves based on the most volatile non-oil and gas budget revenues. The proposed design of the tax stabilization fund allows saving some of the excess resources generated during periods of economic recovery, with a view to their subsequent use to compensate for "lost" income in the context of stagnation. The results of an empirical analysis indicate a decrease in the volatility of income tax revenues and the adequacy of the reserve formed for the full repayment of their negative fluctuations.https://vestnikskfu.elpub.ru/jour/article/view/288ax revenuesprofit taxsystematic riskreservationstabilityvolatilitystabilization fund |
| spellingShingle | A. Savtsova D. Buklanov MEDIUM-TERM RESERVATION AS AN INSTRUMENT FOR INCREASING THE STABILITY OF TAX REVENUES (ON THE EXAMPLE OF PROFIT TAX) Вестник Северо-Кавказского федерального университета ax revenues profit tax systematic risk reservation stability volatility stabilization fund |
| title | MEDIUM-TERM RESERVATION AS AN INSTRUMENT FOR INCREASING THE STABILITY OF TAX REVENUES (ON THE EXAMPLE OF PROFIT TAX) |
| title_full | MEDIUM-TERM RESERVATION AS AN INSTRUMENT FOR INCREASING THE STABILITY OF TAX REVENUES (ON THE EXAMPLE OF PROFIT TAX) |
| title_fullStr | MEDIUM-TERM RESERVATION AS AN INSTRUMENT FOR INCREASING THE STABILITY OF TAX REVENUES (ON THE EXAMPLE OF PROFIT TAX) |
| title_full_unstemmed | MEDIUM-TERM RESERVATION AS AN INSTRUMENT FOR INCREASING THE STABILITY OF TAX REVENUES (ON THE EXAMPLE OF PROFIT TAX) |
| title_short | MEDIUM-TERM RESERVATION AS AN INSTRUMENT FOR INCREASING THE STABILITY OF TAX REVENUES (ON THE EXAMPLE OF PROFIT TAX) |
| title_sort | medium term reservation as an instrument for increasing the stability of tax revenues on the example of profit tax |
| topic | ax revenues profit tax systematic risk reservation stability volatility stabilization fund |
| url | https://vestnikskfu.elpub.ru/jour/article/view/288 |
| work_keys_str_mv | AT asavtsova mediumtermreservationasaninstrumentforincreasingthestabilityoftaxrevenuesontheexampleofprofittax AT dbuklanov mediumtermreservationasaninstrumentforincreasingthestabilityoftaxrevenuesontheexampleofprofittax |