ВОПРОСЫ ТЕОРИИ И ПРАКТИКИ ПРОГНОЗИРОВАНИЯ НАЛОГОВЫХ ДОХОДОВ НА РЕГИОНАЛЬНОМ УРОВНЕ

Abstract

In the article the questions of prognostication of tax revenues of budget at the regional level are examined. The theoretical aspects of tax prognostication are investigated, its significance is substantiated. Two basic variants of practical work organization on tax prognostication on regional level are described. Is carried out the analysis of tax prognostication experience in one of the largest regions of Russian Federation - Sverdlovsk region, the key tendencies and problems are revealed. Recommendations regarding the improvement of tax prognostication in the region are substantiated.