Planning And Forecasting In The Public Tax Management

Abstract

Currently, the government plays a special role in determining directions of national economic development, creating conditions for consistent and balanced economic growth, supporting individual sectors that are vital for society. The scale of public tax management tasks, the need to take into account social consequences of decisions require forecasting and planning at all government levels.The main purpose of tax planning is calculation and determination of the economically justified amount of tax revenues and the volume of taxes paid by specific taxpayers. Tax planning is a basis for forecasting of federal and regional social and economic development trends. Tax base planning is important for certain types of taxes, since the quality of tax plans, budgets and forecasts depends on planning accuracy.Improvement of tax planning methods is one of the main tasks of public authorities and research institutions. The main problem which does not allow for development of scientifically justified principles and methods of budgetary and economic processes is the lack of an objective and comprehensive system of basic and normative indicators. Thus, one of the main tasks is to improve the tax planning system at the federal level. The methods used in this research are as follows: general scientific methods (analysis, synthesis, induction, analogy), special methods (forecasting and planning, modeling). The main directions are development of an objective system of basic indicators and creation of a method for assessing tax resources. The tax planning is the main form and an important segment of tax management.