DOI: 10.7256/2454-065X.2024.3.70590

EDN: RUQJWX

Abstract: The subject area of this article is the application of descriptive statistics and multidimensional classification methods to describe the regional features of the formation of tax components of revenues of consolidated budgets of the Russian Federation. The aim of the work is to demonstrate the simplicity and effectiveness of using mathematical and statistical methods and the functionality of the open source language R to solve problems of structural analysis of tax revenues, identify regional specifics, and comparative analysis of regions from the point of view of tax revenues. The apparatus of mathematical statistics implemented in the R language, in particular, opens up wide opportunities for classifying tax subjects, including multidimensional ones, significantly facilitating the procedures of analysis, ranking and planning. The functionality described in the article can be used in the process of forming and adjusting tax policy at different levels.  The possibilities of the mathematical statistics apparatus in combination with the instrumental methods of the R language are revealed by the example of the classification analysis of the regions of the Russian Federation. At the same time, the absolute and relative values of tax revenues in the revenues of regional budgets are selected as classification features. The classification by belonging to the federal district and the study of the "natural" stratification by the method of cluster analysis are considered. The apparatus of mathematical statistics and, especially, the tools of the R language are used unreasonably rarely in research of this kind, despite the ease of use and the absence of the need for special training, these circumstances determine the relevance of this article. Aggregation by federal districts made it possible to identify: the Ural Federal District as the leader in terms of the average regional share of tax revenues in the revenue part of the budget and the North Caucasus Federal District, characterized by the lowest average regional contributions of tax payments to regional budgets. The analysis of the natural stratification of the regions of the Russian Federation by their relative tax contributions to consolidated budgets made it possible to identify groups: the most typical regions, subsidized regions, donor regions and regions in which the most expensive assets of enterprises of the Russian Federation are concentrated

DOI: 10.7256/2454-065X.2024.3.70662

EDN: SJGXPU

Abstract: The subject of the study is the mechanism of tax incentives for non-profit organizations in the context of a special military operation. The paper examines the importance of NGOs in this context, the main trends in the development of the non-profit sector, as well as possible measures of tax incentives for NGOs to solve primary social problems. The author focuses on the central place of non-profit organizations in the mechanism of ensuring financing of the needs of the state and society, as well as the high degree of importance of the non-profit sector in providing social services to the population, combating emerging challenges in the social sphere. Special attention is paid to the development of proposals on tax incentives for charity from legal entities in terms of corporate income tax and value added tax. The main research methods used are analysis and synthesis, analogy and description, induction and deduction, statistical grouping. The scientific novelty of the work consists in the formulation of specific proposals for changing the current tax legislation to create a mechanism for additional financing of priority social areas and providing the necessary end beneficiaries in a mobilization economy. The proposed mechanism is based on the introduction of new tax incentives for the implementation of charity and the functioning of non-profit organizations, with special attention to the targeting and precision of the proposed measures. Based on the results of the work, a conclusion is made about the effectiveness of the proposed legislative changes based on the calculation of shortfall in state budget revenues and the allocation of advantages of these proposals. In addition, attention is paid to the wide possibilities of the described measures of tax incentives for charity due to the options initially laid down for varying categories of goods subject to tax preferences, depending on the social context and priorities of the state in a certain period of time.

DOI: 10.7256/2454-065X.2024.3.70642

EDN: SKNTEX

Abstract: The subject of the study is the fiscal and regulatory possibilities of corporate income tax, its structural elements and their impact on the economic activity of business entities. The purpose of the study is to identify possible ways to expand the use of the fiscal and regulatory potential of corporate income tax as an important tool for stimulating economic activity. The paper provides an assessment of the level of corporate income tax revenues to the budget system of the Russian Federation, analyzes the factors constraining the realization of its fiscal potential. Special attention is paid to the analysis of corporate income tax revenues based on the materials of one of the subjects of the Russian Federation with a low level of production and investment potential – the Republic of Dagestan. The conclusion is argued that despite the excess of the growth rate of income tax to the budget over the overall growth of tax revenues, the potential for increasing budget revenues due to an increase in the tax burden has been exhausted. Considerable attention is paid to the instruments for stimulating investment activity provided for by the current tax legislation on corporate income tax. The need to achieve the set research goal led to the expediency of using a set of different methods and techniques: the transition from the general to the particular, logical inference, observation, generalization, systematization, comparison, factor analysis, synthesis, a systematic approach. The research is based on official analytical data from the Federal Statistics Service of the Russian Federation, the Federal Tax Service of Russia, as well as the Office of the Federal Tax Service of Russia for the Republic of Dagestan. The scientific novelty of the study is to develop a set of recommendations aimed at realizing the fiscal and regulatory potential of income tax in the context of stimulating investment activity of organizations and reducing tax risks. The conclusion is substantiated that it is necessary to achieve an increase in corporate income tax revenues not by increasing the fiscal burden, but by fully realizing its regulatory potential as a tool to stimulate economic activity. Recommendations are formulated aimed at improving the investment tax deduction for corporate income tax as a tool to stimulate the acceleration of the renewal of worn-out fixed assets. It is noted that strategically important internal reserves for increasing income tax revenues can be both the growth of the tax base due to the intensification of economic activity of the subjects of the Russian Federation, and comprehensive solutions aimed at reducing tax risks.