Izvestiya of Saratov University.
ISSN 1994-2540 (Print)
ISSN 2542-1956 (Online)


налоговое планирование

Definition of Tax Potential of the Saratov Region for Income Effective Planning of the Regional Budget

Introduction. Planning of tax revenues of all levels of budget is necessary for effective management of the country’s economy. The essence of planning tax revenues is to assess the allowable revenue, which will be sufficient to meet the economic objectives of the region. For rational planning of revenues to the budget of the Russian Federation it is important to determine the tax potential of the region. Theoretical analysis. The regional budget revenues consist of tax and non-tax revenues.