Consolidated budget subjects Table

To the consolidated budget Russian Federation From all taxpayers of the Murmansk region received 78.6 billion rubles. IN federal budget Listed 23 percent, in the regional - 60, in the budgets of the municipal formations of the region - 17 percent. Thus, 77 percent of the collected taxes remained on the territory of the Kola Territory, which exceeds the previous year.

The revenue part of the consolidated budget is formed mainly due to income tax revenues individualswhose share is 37 percent, or 29.4 billion rubles, the income tax of organizations - 35 (27.2 billion), value added tax - 13 (10 billion), property taxes 8 percent (6 billion).

Since 2017, the tax authorities have been transferred to the administration of insurance premiums for compulsory pension insurance, Mandatory social insurance in case of temporary disability and due to motherhood, as well as compulsory health insurance. In all funds, over the past year managed to collect almost 38 billion rubles.

Thanks to the use of a risk-oriented approach in the supervisory activities of tax authorities. departure checks Reduced by 38 percent in comparison with 2016. At the same time, the level of their performance amounted to 100 percent.

The tax authorities of the Kola Territory continued work on the implementation of functions authorized body to ensure bankruptcy procedures. At the beginning of this year, 396 debtors with the re-sum of the obligatory payments and monetary obligations In front of the Russian Federation 3.3 billion rubles. In cases of insolvency (bankruptcy) in budget System 565 million rubles arrived - 1.4 times more than in 2016.

IN reporting period Courts of various instances in favor of the tax authorities of the region, 123 judicial acts were issued (62 percent of the total amount of decisions) on total 787 million rubles. Wherein effective way Decisions of controversial situations remain pre-trial settlement Tax disputes. This is evidenced by the decline of 9.8 percent of the number of decisions of the courts of first instance issued on disputes that have passed pre-trial settlement.

According to the results of the 2017 Declaration Campaign (for income for 2016), the total amount of NDFL paying to the budget amounted to 220 million rubles, which is 38 million more than on declarations for 2015. The number of citizens who have declared the total amount of income from 100 million rubles and higher. One Northerner declared income from 10 billion rubles. In total, almost 50 thousand inhabitants of the Kola Territory reported on the income of individuals. Social I. property deductions 39 thousand citizens said totaling 1.1 billion rubles.

The work of the tax authorities on the legalization of "shadow" continued wages. In 2017, 140 meetings of the Commissions of different levels were held with the participation of the tax authorities of the region, on which 550 employers were heard. As a result of adopted measures, the budget additionally received 8 million rubles of income tax and 21.8 million rubles of insurance premiums.

At the end of 2017, on the site Nalog.ru in test mode, the updated "Personal Account" for individuals began to function. The main task of upgrading one of the most popular services federal tax Service - Improving the convenience of using it and adapt to mobile devices. In the new design of the Personal Cabinet, it is possible to pay for all taxes, debt and penalties in the "two clicks".

Line Personal Accounts»Available to all categories of taxpayers - individuals and legal entities, as well as individual entrepreneurs. Currently, 94,000 individuals received access to services (more than 15 thousand users are registered for 2017), 2180 organizations (record number of connected in 2017 - 1644 legal entities) and 3682. individual entrepreneur (For 2017, 1780 people received access passwords).

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• TAX REVENUES
• PAYMENT
• Taxes
• ANALYSIS
• TAX AUTHORITIES

This article analyzes tax revenues to the budget of the Russian Federation for 2015-2016. Analysis is an integral part Planning income and budget expenditures.

• Tax planning as a method of minimizing tax burden
• Tax control and evaluation of its effectiveness at the regional level
• Modern threats to economic security in Russia
• Problems and prospects for the organization of tax control as the main element of identifying tax crimes
• The role of automated programs in the tax system

IN modern world Tax arrivals are compulsory deductions and form most of the budget revenues of different levels, they are the main source money any state. The timeliness of paying taxes and fees affects economic security Countries and the quality of life of society as a whole.

The primary task of any state, including the Russian Federation, is the development and creation of such tax systemTo satisfy all the requirements. This causes the relevance of the chosen topic.

The main task of tax authorities is to monitor compliance tax legislation, the correctness and completeness of the calculus of taxes and obligatory payments, the timeliness of paying the budgets of various levels of the Russian Federation.

The tax service controls timeliness and completeness of paying tax revenues. Same important role In the formation of the tax system, the analysis of statistical data plays, it can be concluded on the dynamics of revenues and explore the structure.

Consider the indicators of tax revenues in the budget system of the Russian Federation for the period 2015-2016.

Table 1. Receipts by budget levels for 2015-2016.

Based on the official data provided in the table, it can be concluded that the total amount of income from 2016, in comparison with 2015 increased. Changes amounted to:

• The consolidated budget of the Russian Federation increased by 649.6 billion, the growth rate is 105%;
• The federal budget has increased by 48.6 billion rubles and growth rates are 100.7% not significant, but this indicates good dynamics;
• In the consolidated budgets of the subjects of the Russian Federation, a significant increase in revenues, they amounted to 645.9, and the growth rate of 109.4%.

Table 2 describes in more detail the receipts into the consolidated budget of the Russian Federation for 2015-2016.

Table 2. Receipts by taxes in the consolidated budget of the Russian Federation for 2015 - 2016.

According to Table 2, it can be seen that, in general, receipts by taxes in the consolidated budget have a positive trend. The article has a decrease in tax revenues by 297.4 billion rubles. This may be associated with a change in the volume of minimal minerals, etc.

The remaining indicators show an increase.

To increase the tax on the income of individuals for 2015-2016. by 211.3 billion rubles, influenced the growth of salary of the population of the Russian Federation and the decrease in the shadow economy in the wage industry.

To increase income tax for 2015-2015. by 171.4 million rubles, such factors could affect such an increase in export revenue, or at the expense of positive coursework.

Value Added Tax in Size for 2015-2016 increased by 209.1 billion rubles, due to an increase in the tax base.

In 2016, income from excise tax increased by 279.5 billion rubles, due to an increase in excise rates on alcohol, tobacco, petroleum products and more.

Table 3. The structure of revenues to the federal budget of the Russian Federation.

Table 3 data reflect the structure of revenues to the federal budget in the dynamics of 2014-2016. The total receipt of funds to the federal budget from 2014 for 2015 increased by 665.9 billion rubles., From 2015, for 2016, it increased by 48.6 billion rubles. A total increase from 2014 to 2015 amounted to 714.5 billion rubles.

A significant increase in revenues in 2015 compared with 2014 amounted to the value added tax by 267.1 billion rubles and the extraction tax for 302 billion rubles. The inflow of funds for other types of taxes was not significant:

• income tax increased by 80.1 billion rubles;
• excise taxes increased by 7.1 billion rubles;
• the remaining taxes and fees increased by 9.7 billion rubles.

Comparing admission to the federal budget in 2015 and 2016, an increase in income on value added tax by 209.1 billion rubles and excise taxes by 104.3 billion rubles was revealed. For other taxes and fees, the increase was 32.3 billion rubles. At the same time, in such types of taxes as a profit tax and mineral extraction tax, a decrease was reduced by 0.4 billion rubles and by 2965 billion rubles, respectively.

Conducting an analysis of revenues to the federal budget of the Russian Federation for 2014 and 2016, it can be seen - all revenues to the budget increased by 714.5 billion rubles.

By taxes, the increase was:

• income on income tax for 79.7 billion rubles;
• income on VAT by 476 billion rubles;
• excise receipts by 112 billion rubles;
• income on NDPI by 5.5 billion rubles;
• receipts for other taxes and fees for 42 billion rubles.

Having analyzed according to Table No. 3, the following conclusions can be made. Despite the fact that in 2015 it was, a decrease in revenues to the federal budget for income tax and mineral mining tax The overall picture of income in 2015 showed an increase in income compared to 2014. Comparing, 2014 From 2016, the dynamics are traced to an increase in total tax revenues and fees to the federal budget of the Russian Federation.

This trend may be due to the fact that tax authorities Strengthened tax control over taxpayers (exit, cameral and counter checks) and changes are made to Tax code Russian Federation.

Bibliography

1. The Tax Code of the Russian Federation (part of the first) adopted by the State Duma of the Russian Federation, 26.07.2000 and App. Federal law №117-ФЗ dated 05.08.2000; (Part Two), adopted by the State Duma of the Russian Federation 19.07.2000 and App. Federal Law No. 117-FZ of 05.08.2000.
2. Shpöttow, A.V., Taxes and taxation: studies. Manual / A.V. Shpötov, S.A. Yashin. - Tula: NOO TIEI, 2015. - 161 p.
3. https://analytic.nalog.ru/portal/index.ru-ru.htm - Official data of the IFNS for 2015-2016.
4. https://nalytic.nalog.ru/portal/index.ru-ru.htm - Official data of the IFSS for 2014-2016.
5. Maksutova R.I., Mineeva V.M. The effectiveness of ensuring tax payments in the Russian Federation. In the collection: innovative science and modern society. Collection of articles of the International Scientific and Practical Conference. 2014. P. 166-169.
6. Akhmetshin I.I., Mineeva V.M. Taxation in numbers. website. 2015. T. 1. No. 38. P. 213-218.