Modeling of the Tax Base for Property Tax and Income Forecasting for the Irkutsk Region
Journal: Bulletin of Ural Federal University Series Economics and Management
Year: 2018

Forecasting tax revenues is of particular importance for the treasuries of Russia’s constituent regions and municipalities. Such revenues are directly related to the regions’ development prospects on the basis of realizing their own potential, including taxation. The relevance of this work is determined by the requirement to develop the socio-economic territories of municipalities using modern approaches in the field of fiscal forecasting. Property taxes, including corporate property tax, which