Problem analysis of assessing the effectiveness of tax revenues of the regional and municipal budgets
This article presents methods for assessing the effectiveness of public finances, considered on the example of determining the filling of the revenue side of regional and local budgets. Based on data of the Federal Tax Service, the effectiveness of the process of paying property taxes on individuals...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2023-12-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/4877 |
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| author | G. R. Sakhapova |
| author_facet | G. R. Sakhapova |
| author_sort | G. R. Sakhapova |
| collection | DOAJ |
| description | This article presents methods for assessing the effectiveness of public finances, considered on the example of determining the filling of the revenue side of regional and local budgets. Based on data of the Federal Tax Service, the effectiveness of the process of paying property taxes on individuals to the budget in the regions of the Volga Federal District was assessed. This assessment was based on the analysis of the degree of the set goals achievement in the formation of budget revenues. The following types of public finances effectiveness are considered: a) budgetary, which determines the filling of the budget; b) social, aimed at observing the principles of social justice in society; c) dynamic, which demonstrates the dynamics and trends in the development of taxation processes; d) investment, which considers the missed potential opportunities for regional budgets replenishment. An analysis of the relationship between the growth rates of property taxes, the gross regional product (hereinafter referred to as GRP) and the rates of the real disposable income of the population was made. It is concluded that the rates of tax revenue to the budget outstrips the growth rates of GRP and significantly outstrips the rates of real disposable income of the population, which tends to decline. That indicates an increase in the tax burden for the population and an increase of socio-economic inequality in society. |
| format | Article |
| id | doaj-art-d97b63bd6f064b2f9028da0d25d14fdd |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2023-12-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-d97b63bd6f064b2f9028da0d25d14fdd2025-02-04T08:28:18ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152023-12-0101114715510.26425/1816-4277-2023-11-147-1552952Problem analysis of assessing the effectiveness of tax revenues of the regional and municipal budgetsG. R. Sakhapova0Institute of Social and Economic Research – Subdivision of the Ufa Federal Research Centre of the Russian Academy of SciencesThis article presents methods for assessing the effectiveness of public finances, considered on the example of determining the filling of the revenue side of regional and local budgets. Based on data of the Federal Tax Service, the effectiveness of the process of paying property taxes on individuals to the budget in the regions of the Volga Federal District was assessed. This assessment was based on the analysis of the degree of the set goals achievement in the formation of budget revenues. The following types of public finances effectiveness are considered: a) budgetary, which determines the filling of the budget; b) social, aimed at observing the principles of social justice in society; c) dynamic, which demonstrates the dynamics and trends in the development of taxation processes; d) investment, which considers the missed potential opportunities for regional budgets replenishment. An analysis of the relationship between the growth rates of property taxes, the gross regional product (hereinafter referred to as GRP) and the rates of the real disposable income of the population was made. It is concluded that the rates of tax revenue to the budget outstrips the growth rates of GRP and significantly outstrips the rates of real disposable income of the population, which tends to decline. That indicates an increase in the tax burden for the population and an increase of socio-economic inequality in society.https://vestnik.guu.ru/jour/article/view/4877public financeeffectiveness of taxationtypes of effectivenessproperty taxes on individualstax basecadastral value of propertytax benefits |
| spellingShingle | G. R. Sakhapova Problem analysis of assessing the effectiveness of tax revenues of the regional and municipal budgets Вестник университета public finance effectiveness of taxation types of effectiveness property taxes on individuals tax base cadastral value of property tax benefits |
| title | Problem analysis of assessing the effectiveness of tax revenues of the regional and municipal budgets |
| title_full | Problem analysis of assessing the effectiveness of tax revenues of the regional and municipal budgets |
| title_fullStr | Problem analysis of assessing the effectiveness of tax revenues of the regional and municipal budgets |
| title_full_unstemmed | Problem analysis of assessing the effectiveness of tax revenues of the regional and municipal budgets |
| title_short | Problem analysis of assessing the effectiveness of tax revenues of the regional and municipal budgets |
| title_sort | problem analysis of assessing the effectiveness of tax revenues of the regional and municipal budgets |
| topic | public finance effectiveness of taxation types of effectiveness property taxes on individuals tax base cadastral value of property tax benefits |
| url | https://vestnik.guu.ru/jour/article/view/4877 |
| work_keys_str_mv | AT grsakhapova problemanalysisofassessingtheeffectivenessoftaxrevenuesoftheregionalandmunicipalbudgets |