Methodological aspects of the strengthening mechanism of the revenue base of regional budget (by the example of the Republic of Dagestan)

Ashurov T.Sh.1,2
1 Дагестанский государственный технический университет, Дербентский филиал
2 Дагестанский государственный университет, Дербентский филиал

Journal paper

Russian Journal of Entrepreneurship *
Volume 18, Number 5 (March 2017)
* Этот журнал не выпускается в Первом экономическом издательстве

Citation:

Abstract:
The article presents methodological aspects of the strengthening mechanism of the revenue base of regional budget (by the example of the Republic of Dagestan) and defines some priority directions for strengthening tax capacity under the conditions of region's reliance on subventions. We present the comparative analysis of the data for the actual taxes collected in the consolidated budget of the Republic of Dagestan and its predicted indexes. We also outline the main ways to strengthen tax base of the region since it affects the income of the regional budget. In this article we used a variety of indexes to measure the tax capacity of the Republic of Dagestan. In the end we present our conclusions.

Keywords: region, potential, budget, business activity, consolidated budget, region's reliance on subventions, sectoral structure, tax potential, budget revenue, tax activity

References:

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