Pinskaya M.R. Analysis and Evaluation of Small and Medium Enterprises Contribution to Regional Budgets Formation


Pinskaya Milyausha Rashitovna
Doctor of Economic Sciences, Associate Professor,
Director of the Center of Tax Policy and Tax Administration,
Financial University under the Government of the Russian Federation
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4 Veshnyakovsky Proezd, 4, 109456 Moscow, Russian Federation

Abstract. In the current conditions of global turbulence regional and municipal authorities should not exclude the economic potential of small and medium-sized enterprises while planning and forecasting tax revenues of the regional budgets. In this regard, the urgent task consists in the formation of accounting and information database for analyzing and evaluating tax revenues from small and medium enterprises in the Russian regions. The article examines the contribution of certain types of special tax regimes in the formation of tax revenues by the total revenue in the regional budgets. The article consistently investigates tax revenues on the basis of lumpsum taxes (the tax under the simplified system of taxation, single tax on imputed income for certain types of activities, a single agricultural tax, the tax levied in connection with the use of the patent system of taxation) per capita in terms of 83 subjects of the Russian Federation. On the basis of the obtained results, the author clusters the subjects of the Russian Federation by this indicator. The analysis allowed to identify the leading regions and illustrate regional differentiation. It was empirically determined that the amount of tax revenues depends not only on the share of the population that use special tax regimes, but also on their types. It was found that the simplified taxation system is the most attractive one among all special regimes, while the unified agricultural tax remains less promising from the fiscal point of view in a number of regions. The author proposes measures aimed at increasing tax revenues generated by small and medium-sized business.
Key words: lumpsum taxes, information support of tax planning and forecasting, small and medium business, clustering of regions.

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Analysis and Evaluation of Small and Medium Enterprises Contribution to Regional Budgets Formation by Pinskaya M.R. is licensed under a Creative Commons Attribution 4.0 International License.

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