tax planning

Introduction. Planning of tax revenues of all levels of budget is necessary for effective management of the country’s economy. The essence of planning tax revenues is to assess the allowable revenue, which will be sufficient to meet the economic objectives of the region. For rational planning of revenues to the budget of the Russian Federation it is important to determine the tax potential of the region.

Theoretical analysis. The regional budget revenues consist of tax and non-tax revenues. Incomes of the Saratov region budget structure for the last five years are dominated by tax revenues, which account for the bulk of the tax on income of private persons, tax on profit of organizations, tax on property of organizations, excise tax, unified tax payable under the simplified system of taxation. Based on the analysis of the formation of tax revenues of the Saratov region, it is possible to calculate the tax potential of the region. This indicator which reflects the total amount of taxable resources in the region is important in planning the revenue side of the budget, especially gratuitous revenues.

Empirical analysis. To obtain a reasonable indicator of the tax potential of the Saratov region, its value for 2013–2017 was calculated by the method of actual revenues and the method of representative tax system. The results of the calculation by different methods differ slightly. The tax potential in the region is used to the maximum extent. At the same time, the reduction of tax arrears and regional benefits contribute to the growth of the level of tax potential.

Results. Taking into account the available information base, the best methods for calculating the tax potential of the Saratov region are the method of actual revenues and the method of representative tax system. The increase in the volume of incoming taxes and fees to the budget of the region is possible due to the expansion of the list of taxes assigned to the regions and municipalities.