MODELING AS A TAX FORECASTING TOOL

UDC 336.22
DOI: 10.36871/2618-9976.2023.12.005

Authors

Fatima S. Aguzarova,
Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Finance, Accounting and Taxation, Faculty of Economics and Management, K.L. Khetagurov North Ossetian State University, Vladikavkaz, Russia
Agunda R. Tsirikhova,
Student of the Faculty of Economics and Management, K.L. Khetagurov North Ossetian State University, Vladikavkaz, Russia

Abstract

The scientific article examines the basics of modeling as a tool for tax forecasting. The authors provide definitions of the concepts of "tax planning" and "tax forecasting", proving that these are not identical terms. The characteristic of the levels of tax forecasting (macro and micro levels) is given. The researchers confirm that tax forecasting at each level is carried out by modeling various methods, the main of which are the method of expert assessments, simulation modeling, correlation and regression method, etc. The stages of the modeling process in taxation are considered. It is noted that modeling is an essential tool for tax forecasting and serves as the basis for forecasting the socioeconomic development of the state.

Keywords

Tax forecasting, Tax planning, Tax revenues, Budget system