On the question of the organization of the control work of the tax bodies and the priorities of the tax policy of the subject of the federation (on the materials of the Republic of Dagestan)

UDC 336.225

Authors

Musaeva K. M.
candidate of economic sciences, associate professor of the department of finance and credit, Dagestan State University, Makhachkala

Abstract

The analysis of the practice of forming tax revenues of the budg-etary system of one of the most important subjects of the North Caucasus Fed-eral District the Republic of Dagestan. The key reasons for the decrease and growth factors in the level of mobilization of tax revenues into the budgetary system of the constituent entity of the Federation as a result of control and information and explanatory activities of the territorial tax authority in the Re-public of Dagestan are highlighted. The priority directions of the tax policy of the Republic of Dagestan, which allow balancing the fiscal and regulatory compo-nents of taxes, are outlined.

Keywords

budget of a constituent entity of the Federation, Republic of Dagestan, tax policy, taxes, analysis, tax authorities, mobilization, reserves, pri-orities.