To the question of improving the quality of planning tax revenues of the budget of the subject of the federation (by the materials of the Republic of Dagestan)

UDC 336.225

Authors

Guseinov U. D.
мaster, Dagestan State University,Makhachkala
Musaeva K. M.
PhD in economics, associate professor, Dagestan State University, Makhachkala

Abstract

Necessity issues are considered and possible ways of improving the quality of budget tax revenue planning in the constituent entities of the Fed-eration are identified. The problems of tax collection in one of the key subjects of the North Caucasus Federal District, in particular in the Republic of Dagestan, are analyzed. To improve the accuracy of forecast estimates, the need is substantiated for the development of guidelines for organizing tax revenue planning at the regional level. It is argued that the planning of tax revenues for the future should be based on scientific methods, with widespread use of the mathematical apparatus to improve the accuracy of the calculated indicators of revenue mo-bilization in the budget system.

Keywords

tax revenues, tax revenue planning, forecasting, territorial budgets, the Republic of Dagestan, the effectiveness of tax planning.