UDC 342.72
DOI: 10.36871/ek.up.p.r.2021.11.01.017
Authors
Alina K. Morgoeva
North Ossetian State University after K. L. Khetagurov, Vladikavkaz, Russia
Kheda M. Musaeva
Chechen State University, Grozny, Russia
Abstract
The article is devoted to the statistical analysis of the structure and dynamics of the tax debt of the consolidated budget of the Republic of North Ossetia – Alania (RSO – Alania). The issue raised is particularly relevant in the current realities, since the risk of tax arrears is one of the significant destabilizing factors limiting the amount of financial resources for the implementation of state programs. The analysis of tax arrears for a three-year period in the republic was carried out. The structure of debts is considered, which makes it possible to assess the level of effectiveness of control and supervisory measures. Based on the indicators of gross regional product and tax revenues, the tax burden by type of economic activity is analyzed, which helps to assess the economic climate of the region and its investment attractiveness.
Keywords
tax, tax liabilities, tax burden, Gross Regional Product.
