ANALYSIS OF TAX REVENUES MOBILIZATION IN NORTH CAUCASIAN FEDERAL DISTRICT’S REGIONS BASED ON EFFECTIVE TAX RATE INDICATOR

The article is devoted to research of tax revenues mobilization specificity in grant dependent subjects of North Caucasian federal district with the help of the effective tax rates toolkit, allowed to reveal «failures» in efficiency of separate fiscal forms administration and to determine the direct...

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Bibliographic Details
Published inСовременная наука и инновации no. 3; pp. 53 - 57
Main Authors Yelena Mikhailovna Dzhurbina, Dmitry Ivanovich Fateyev
Format Journal Article
LanguageRussian
Published North-Caucasus Federal University 01.10.2022
Subjects
effective tax rate
level of tax revenues collecting
shadow economy
tax administration
tax burden
tax revenues
налоговое администрирование
налоговое бремя
налоговые доходы
теневая экономика
уровень собираемости налоговых поступлений
эффективная налоговая ставка
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ISSN2307-910X

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Summary:The article is devoted to research of tax revenues mobilization specificity in grant dependent subjects of North Caucasian federal district with the help of the effective tax rates toolkit, allowed to reveal «failures» in efficiency of separate fiscal forms administration and to determine the directions of their reserves implementation.
ISSN:2307-910X