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Planning of Tax Payments as a Factor of Economic Growth

Author

Listed:
  • Aguzarova L.A.
  • Aguzarova F.S.

Abstract

Planning of tax payments serves the backbone for forming a forecast of the social and economic development of the state, its subjects and municipalities for the long and medium term. This process covers planning of tax payments in the context of federal, regional and local budgets and allows forming sound macroeconomic indicators. The objective of the research is to study the theoretical foundations of planning tax payments, as well as to identify problems and justify possible ways to solve them for strengthening economic growth. Meanwhile, there are certain problems in the system of tax payments planning, their solution being important for the country's economy and upholding the sustainable development of financial security. The lack of knowledge of the basics of tax payments planning makes the topic of the research highly important and relevant. The scientific novelty of the research consists in the development of scientific and methodological recommendations for improving the system of planning tax payments to increase economic growth. The material studied revealed problems in the field of the research related to tax legislation, unreliable information, low financial security of sub-federal budgets, tax evasion and fees evasion. To solve these problems, it is necessary to improve the institute of tax planning payments to the budget system.

Suggested Citation

  • Aguzarova L.A. & Aguzarova F.S., 2018. "Planning of Tax Payments as a Factor of Economic Growth," European Research Studies Journal, European Research Studies Journal, vol. 0(Special 2), pages 195-206.
    • Handle: RePEc:ers:journl:v:xxi:y:2018:i:special2:p:195-206
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    References listed on IDEAS

    as
    1. D.A. Artemenko & L.A.Aguzarova & F.S.Aguzarova & E.V. Porollo, 2017. "Causes of Tax Risks and Ways to Reduce Them," European Research Studies Journal, European Research Studies Journal, vol. 0(3B), pages 453-459.
    2. Mariana Rodica TIRLEA, 2018. "ASPECTS ON ESTABLISHMENT AND ENDING OF TAX RECEIVABLE (Part I)," ECONOMY AND SOCIOLOGY: Theoretical and Scientifical Journal, Socionet;Complexul Editorial "INCE", issue 1, pages 38-52.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Planning of tax payments; budget system; tax policy; tax revenues.;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • E63 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Comparative or Joint Analysis of Fiscal and Monetary Policy; Stabilization; Treasury Policy
    • G01 - Financial Economics - - General - - - Financial Crises
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems

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