<?xml version='1.0' encoding='utf-8'?>
<!DOCTYPE article PUBLIC "-//NLM//DTD JATS (Z39.96) Journal Publishing DTD v1.2 20190208//EN" "http://jats.nlm.nih.gov/publishing/1.2/JATS-journalpublishing1.dtd">
<article article-type="research-article" dtd-version="1.2" xml:lang="ru" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink"><front><journal-meta><journal-id journal-id-type="issn">2409-1634</journal-id><journal-title-group><journal-title>Research result. Economic Research</journal-title></journal-title-group><issn pub-type="epub">2409-1634</issn></journal-meta><article-meta><article-id pub-id-type="doi">10.18413/2409-1634-2018-4-4-0-9</article-id><article-id pub-id-type="publisher-id">1576</article-id><article-categories><subj-group subj-group-type="heading"><subject>FINANCE</subject></subj-group></article-categories><title-group><article-title>INFLUENCE OF PUBLIC ADMINISTRATION  ON TAX INCOME IN RUSSIAN FEDERATION</article-title><trans-title-group xml:lang="en"><trans-title>INFLUENCE OF PUBLIC ADMINISTRATION  ON TAX INCOME IN RUSSIAN FEDERATION</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author"><name-alternatives><name xml:lang="ru"><surname>Ristic</surname><given-names>Militsa</given-names></name><name xml:lang="en"><surname>Ristic</surname><given-names>Militsa</given-names></name></name-alternatives><email>milica42777@gmail.com</email></contrib><contrib contrib-type="author"><name-alternatives><name xml:lang="ru"><surname>Khlusova</surname><given-names>Viktoria Petrovna</given-names></name><name xml:lang="en"><surname>Khlusova</surname><given-names>Viktoria Petrovna</given-names></name></name-alternatives><email>vika_hlusova.srb@mail.ru</email></contrib></contrib-group><pub-date pub-type="epub"><year>2018</year></pub-date><volume>4</volume><issue>4</issue><fpage>0</fpage><lpage>0</lpage><self-uri content-type="pdf" xlink:href="/media/economic/2018/4/ilovepdf_com-75-87.pdf" /><abstract xml:lang="ru"><p>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&amp;rsquo;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.

&amp;nbsp;</p></abstract><trans-abstract xml:lang="en"><p>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&amp;rsquo;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.

&amp;nbsp;</p></trans-abstract><kwd-group xml:lang="ru"><kwd>public administration</kwd><kwd>tax revenues</kwd><kwd>gross domestic product</kwd><kwd>Russian Federation</kwd></kwd-group><kwd-group xml:lang="en"><kwd>public administration</kwd><kwd>tax revenues</kwd><kwd>gross domestic product</kwd><kwd>Russian Federation</kwd></kwd-group></article-meta></front><back><ref-list><title>Список литературы</title><ref id="B1"><mixed-citation>&amp;nbsp;Arsenyev VA., Yanpolskaya E.A., 2014. Tax policy in the system of state regulation of economy: analysis of approaches, estimates and methods of economic management//Science and education: economy and economy; business; right and management. &amp;ndash; 2014. &amp;ndash; No. 4 (47). &amp;ndash;</mixed-citation></ref><ref id="B2"><mixed-citation>Page 7-16.</mixed-citation></ref><ref id="B3"><mixed-citation>Batasheva F. A., 2015. Problems of a modern tax system of the Russian Federation and offer on its improvement//Young scientist. &amp;ndash; 2015. &amp;ndash; No. 17. &amp;ndash; Page 436-438. &amp;ndash; URL https://moluch.ru/archive/97/21802/(date of the address: 21.12.2018)</mixed-citation></ref><ref id="B4"><mixed-citation>Besednykh A. S., 2017. Public administration in the sphere of tax policy: essence and efficiency//the Financial and economic legislation and its role in modern realities: collection of articles of the international scientific and practical conference: in 2 parts. &amp;ndash; 2017. &amp;ndash; Page 14-17.</mixed-citation></ref><ref id="B5"><mixed-citation>Voronkova I.R., 2017. Features of a system of taxes and fees in the Russian Federation//Youth and scientific and technical progress: collection of reports of the X international scientific and practical conference of students, graduate students and young scientists: in 4 volumes. &amp;ndash;2017. &amp;ndash; Page 114-116.</mixed-citation></ref><ref id="B6"><mixed-citation>Kovalyova T. N, Slabinskaya I.A., 2012. Tax calculations in accounting: studies. grant / T.N. Kovalyova, I.A. Slabinskaya. &amp;ndash; Belgorod: BGTU publishing house, 2012. &amp;ndash; 148 pages.</mixed-citation></ref><ref id="B7"><mixed-citation>Round timber, Z., Kalinsky, 2016. Tax accounting and the reporting in modern conditions: studies. grant. &amp;ndash; the 2nd prod. &amp;ndash; M.: INFRA &amp;ndash; M, 2016. &amp;ndash; 352 pages.</mixed-citation></ref><ref id="B8"><mixed-citation>Logacheva A.N., 2016. A role of the property tax in formation of revenues of the state since historical times//Youth and scientific and technical progress: collection of reports of the IX International scientific and practical conference of students, graduate students and young scientists: in 4 volumes. &amp;ndash; 2016. &amp;ndash; Page 309-312.</mixed-citation></ref><ref id="B9"><mixed-citation>Muradyan O.H., 2013. Theoretical and methodological bases of budgetary tax policy as instrument of public administration by economy//Messenger of economic integration. 2013. No. 5-6 (62-63). Page 23-27.</mixed-citation></ref><ref id="B10"><mixed-citation>Polunin S.K., 2017. Tax system of the Russian Federation//Young scientist. &amp;ndash; 2017. &amp;ndash;</mixed-citation></ref><ref id="B11"><mixed-citation>No. 46. &amp;ndash; Page 239-241. &amp;ndash; URL https://moluch.ru/archive/180/46515/(date of the address: 21.12.2018).</mixed-citation></ref><ref id="B12"><mixed-citation>&amp;nbsp;Slabinskaya I.A., Ponomarenko A. S., 2018. New trends in tax policy of Russia//the Belgorod economic bulletin. &amp;ndash; 2018. &amp;ndash; No. 1 (89). &amp;ndash; Page 157-161.</mixed-citation></ref><ref id="B13"><mixed-citation>&amp;nbsp;Federal State Statistics Service (elektronsk resource): Gross internal product annual data.2018. of URL: http://www.gks.ru/free_doc/new_site/vvp/vvp-god/tab1.htm (Date of the address: 16.03.2018).</mixed-citation></ref><ref id="B14"><mixed-citation>&amp;nbsp;Khrustalyova A.A., Shcheglova O.G., 2017 Main shortcomings of the operating system of taxation//the Young scientist. &amp;ndash; 2017. &amp;ndash; No. 6. &amp;ndash; Page 309-313. &amp;ndash; URL https://moluch.ru/archive/140/39528/(date of the address: 21.12.2018).</mixed-citation></ref><ref id="B15"><mixed-citation>&amp;nbsp;Chernysheva V.Yu., 2017. Monetary and credit system of the Russian Federation//Youth and scientific and technical progress: collection of reports of the X International scientific and practical conference of students, graduate students and young scientists: in 4 volumes. &amp;ndash; 2017. &amp;ndash;</mixed-citation></ref><ref id="B16"><mixed-citation>Page 584-586.</mixed-citation></ref><ref id="B17"><mixed-citation>Bibek Adhikari, 2015. &amp;quot;When Does Introducing a Value-Added Tax Increase Economic Efficiency? Evidence from the Synthetic Control Method,&amp;quot; Working Papers 1524, Tulane University, Department of Economics, revised Nov 2015.</mixed-citation></ref><ref id="B18"><mixed-citation>Đurović Todorović, J., Đorđević, J., 2013,&amp;nbsp; Porezi na potro&amp;scaron;nju, Ni&amp;scaron;: Ekonomski fakultet.</mixed-citation></ref><ref id="B19"><mixed-citation>Federal Tax Service of Russia (elektronski resurs): taxes in Russia, 2018. . URL: https://www.nalog.ru/eng/taxation_in_russia/nds/ (pristup podacima: 09.03.2018).</mixed-citation></ref><ref id="B20"><mixed-citation>Kaufmann, D., Kraay, A. and Mastruzzi, M., 2010. &amp;lsquo;The Worldwide Governance Indicators: A Summary of Methodology, Data and Analytical Issues&amp;rsquo;, 2010, World Bank Policy.</mixed-citation></ref><ref id="B21"><mixed-citation>Morck, R., Wolfenzon, D. and</mixed-citation></ref><ref id="B22"><mixed-citation>Yeung, B., &amp;lsquo;2005. Corporate Governance, Economic Entrenchment and Growth&amp;rsquo;, 2005, Journal of Economic Literature, vol. 43, no. 3, pp. 655-720.</mixed-citation></ref><ref id="B23"><mixed-citation>Preobragenskaya, G., McGee, R., 2004. Taxation and Public Finance in a Transition Economy: A Case Study in Russia, 2004, Presented at the 16th Annual Conference of the International Academy of Business Disciplines San Antonio, March 25-28.</mixed-citation></ref><ref id="B24"><mixed-citation>Research Working Paper no. 5430, [Online] available at htt p://papers.ssrn.com/sol3/</mixed-citation></ref><ref id="B25"><mixed-citation>Savić, G., Dragojlović, A., Vujo&amp;scaron;ević, M., Arsić, M., Martić, M., 2015.&amp;nbsp; Impact of the efficiency of the tax administration on tax evasion, 2015, Economic Research, vol. 28, no. 1, pp. 1138-1148. жpapers.cfm?abstract_id=1682130, accessed on May 10, 2015.</mixed-citation></ref></ref-list></back></article>