UDC 336.22
Authors
Tsirikhova A. R.
2nd year student, Faculty of Economics and Management,
North Ossetian State University K.L.Khetagurova, Vladikavkaz, Russia
Abstract
Thus, for 2019-2021. tax revenues of the budget of North Ossetia-
Alania are growing. The largest share was demonstrated by gratuitous
receipts, tax revenues are in second place. Non-tax revenues are the least significant.
It should be noted that the share of tax revenues in the budget of the
subject decreased over the analyzed period. In terms of non-tax revenues, the
share increased, although it is not so significant. The share of gratuitous receipts
has increased.
In the budget of the subject for all types of income there is a positive dynamics
of receipts. Budget revenues increased by 11887,6 million rubles, of
which the tax component – 2892,8 million rubles.
It is important to note that the performance of tax revenues was affected
by the price of the dollar exchange rate, as well as changes in the tax legislation
of the Russian Federation that affect revenues (for example, an increase in MET rates for oil and gas condensate as part of a phased “completion of the tax
maneuver”, an increase in excise rates on tobacco products, the beginning of
additional revenues to the federal budget from personal income tax).
Keywords
budget, taxes, income.
