Statistical aspect of substantiation of a tax revenues indicative plan.

Abstract

The article considers the problem of ensuring the validity of indicative planning of tax revenues on the basis of statistical information. It is advisable to link the amounts of taxes of various types to be collected with certain statistical indicators, indicators of state and departmental statistics that exert a direct or indirect influence on the amount of tax revenue. A proposed algorithm for statistical processing of indicators is illustrated by using the example of three indicators that affect the amount of the collected value-added tax. The calculation method is based on calculating the indicators of the administrative-territorial structure of the selected indicators. It was stated that in order to make the calculation results more balanced and stable it is necessary to process data for three pre-planned years. The results of calculations in one of the local regions are analyzed for the mutual correspondence of the obtained data and the indicators of indicative planning used in practice by means of a number of statistical characteristics (coefficients).