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


Ashurov T.Sh.
(about the author)

Ashurov Telman Shafievich –

Published in:
Russian Journal of Entrepreneurship
– Volume 18, Number 5 (March 2017)



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


Citation:
Ashurov T.Sh. (2017). Methodological aspects of the strengthening mechanism of the revenue base of regional budget (by the example of the Republic of Dagestan). Russian Journal of Entrepreneurship, 18(5), 773-782. doi: 10.18334/rp.18.5.37574


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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.







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