ASSESSMENT OF THE CONDITION OF THE LARGEST TAXPAYERS (ON THE MATERIALS OF THE KARACHAI-CIRCASSIAN REPUBLIC)

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Halimat Elmurzayeva Tekeeva

Abstract

The tax system and taxes are an integral part not only of the sources of budget revenues, but also of the most important structural element of the economy and on this basis the purpose and tasks of studying the condition of the largest taxpayers are defined. Without the formation and implementation of rational tax policy, which does not oppress business activity and allows to carry out effective economic activity, full transformation of Russia 's economy, including regions, is impossible. Issues of analysis and assessment of the financial condition of taxpayers, including the largest ones, are relevant, as they are of paramount importance in the formation of funds of the corresponding budgets. The author believes that to date the assessment of the financial condition of the largest taxpayers will help not only to plan the budget effectively, but also to use monetary resources within the specified goal. Given the lack of study of the topic and its undeniable relevance, the purpose of the article is to analyze the share of the largest taxpayers of the Karachai-Cherssky Republic in the formation and planning of the modern budget, the main method of which is the program-purpose method. During the writing of the article, the author concludes that today the preliminary assessment of the financial condition of taxpayers is becoming increasingly relevant in the formation of funds of the corresponding budgets. The article considers the largest regional taxpayers and assesses their activities

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References

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