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DOI: 10.18413/2409-1634-2018-4-4-0-9

INFLUENCE OF PUBLIC ADMINISTRATION ON TAX INCOME IN RUSSIAN FEDERATION

Public administration is one of the defining determinants that can have significant consequences for the level of tax revenues of the state. The tax policy of the Russian Federation is an important determinant of state growth and development. On the one hand, taxes are the basis for securing tax revenues that the government finances with government spending. If the state does not provide sufficient funds for the implementation of this program, the state’s investments will be much less. On the other hand, taxes are a factor that also has an international character. Accordingly, depending on the concept of tax policy, international tax competition will also be expressed. The most important instrument expressing the international character of the tax system are the differentiated tax rates within the framework of various tax systems. Namely, attention is drawn to countries that have minimum tax rates that make it difficult to collect income tax on individuals and legal entities in the country, as they initiate the movement of capital in the final stage. Tax revenues are the main source of income for each state. By adhering to a policy of optimal government revenues, the state encourages growth and development.

The main subject of numerous theoretical, empirical and econometric studies is the definition of tax revenues. This article analyzes some factors that have a significant impact on the amount of tax revenues: the effectiveness of governance, political stability and absence of violence / terrorism, regulatory quality and rule of law. The results of our research show that public administration has a decisive influence on the level of tax revenues. Therefore, it is very important for the Russian Federation to improve the relevant instruments of fiscal policy for the implementation of public administration at a higher level. The successful implementation of this policy will result in increased tax revenues to the Treasury and, ultimately, the growth and development of the economy of the Russian Federation.

 

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