No abstract

Nowadays the problem of an effective state taxation policy that could provide Russian economic security is particularly relevant. The main source of budget replenishment is tax revenues. The article represents the analysis of monitoring activity of the interdistrict tax office and identifies current weaknesses. To improve tax collection and taxpaying mechanism the method of economic entities selection for carrying out field tax audits has been suggested. The applicability of tax monitoring at a local level and correlation and regression analysis in the planning tax control results has been specified. By applying tax monitoring it is possible to achieve preventing tax offences and confidence-building between taxpayers and authorities. Tax planning organization will increase the degree of reliability of financial plans and, in particular, budget targets. Keywords-taxes, effectiveness of control-checking activity of tax authorities, tax audits, quality separation of taxpayers, tax monitoring, tax administration.

This article presents an overview of modern scientific research on budget risks as a factor influencing the sustainable development of territories. Certain aspects of the budget risk category were clarified based on an analysis of the existing conceptual framework of budget risk theory. The main types of budget risks are highlighted and the relationship between them is reflected. The main risk factors of the municipal budget corresponding to each type of risk were also identified. Also, recommendations on the methodology for assessing budget risks are provided. They are based on the use of correlation and regression analysis methods, as well as the simulation modeling of budget risk indicators. This methodological approach will allow for scenario analysis, stress testing of key budget indicators, and improvement of the quality of financial management. This will increase the resilience of budgets to the impact of uncertainty and risk factors.

No abstract