THE ROLE OF REGIONAL TAXES IN THE BUDGET REVENUE SYSTEM OF A CONSTITUENT ENTITY OF THE RUSSIAN FEDERATION

The scientific work examines the essence and significance of regional taxes in the tax system of the Russian Federation. The fiscal role of regional taxes in the revenue system of the budget of the subject of the Russian Federation is determined by analyzing their revenues to the revenue side of the regional budget of the Republic of North Ossetia-Alania. The problems in the field of the research topic are identified and ways to solve them are proposed.

Authors

Publication Details

Journal
EKONOMIKA I UPRAVLENIE PROBLEMY RESHENIYA
Published
2025-01-01
DOI
https://doi.org/10.36871/ek.up.p.r.2025.02.09.013
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
0.00
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article

THE ROLE OF REGIONAL TAXES IN THE BUDGET REVENUE SYSTEM OF A CONSTITUENT ENTITY OF THE RUSSIAN FEDERATION

Rosita B. Khapsaeva
1 links
EKONOMIKA I UPRAVLENIE PROBLEMY RESHENIYA
Corporate Taxation and Avoidance
article

THE ROLE OF REGIONAL TAXES IN THE BUDGET REVENUE SYSTEM OF A CONSTITUENT ENTITY OF THE RUSSIAN FEDERATION

Rosita B. Khapsaeva
article en

Abstract

The scientific work examines the essence and significance of regional taxes in the tax system of the Russian Federation. The fiscal role of regional taxes in the revenue system of the budget of the subject of the Russian Federation is determined by analyzing their revenues to the revenue side of the regional budget of the Republic of North Ossetia-Alania. The problems in the field of the research topic are identified and ways to solve them are proposed.

EKONOMIKA I UPRAVLENIE PROBLEMY RESHENIYAVol. 2/9(155)
Openalex Percentile: Top 93%
Corporate Taxation and Avoidance
DOISourceOpenAlex
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THE ROLE OF REGIONAL TAXES IN THE BUDGET REVENUE SYSTEM OF A CONSTITUENT ENTITY OF THE RUSSIAN FEDERATION — Rosita B. Khapsaeva · EKONOMIKA I UPRAVLENIE PROBLEMY RESHENIYA (2025) | TGRS Research Map | TGRS