Shubina A. V., Rusakova O. I. Rol' domashnikh khozyaystv v formirovanii nalogovykh dokhodov byudzheta sub"yekta RF [The role of households in the formation of tax revenues of the budget of the constituent entity of the Russian Federation] Molodaya nauka Sibiri: ehlektronnyj nauchnyj zhurnal [Young science of Siberia: electronic scientific journal], 2020, no. 4. [Accessed 29/12/20]
This article reveals the role of households in the formation of tax revenues of the budget of the Irkutsk region by conducting an analysis, as a result of which it was noted that the household sector is a significant taxpayer in the context of paying regional taxes. It was found that significant revenues are the revenues from the tax to incomes of physical persons. Despite the importance of revenues, the state aims to increase this share. Therefore, the authors considered ways to improve the current mechanism of taxation of the household sector.
As a result of the assessment of the improvement of the current taxation mechanism, it was revealed that the considered ways are promising and will lead to additional revenues to the budget of the Irkutsk region.
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