INCREASING SUSTAINABILITY OF TAX REVENUES THROUGH SUBSTITUTION OF HIGH-VOLATILE PAYMENTS OF THE RAW SECTOR: A SCENARIO ANALYSIS

Abstract

The article shows the main risks of destabilizing the stability of the budget revenues of the Russian Federation, provides a forecast of the main tax revenues to the budget system of the Russian Federation, substantiates the relevance of research in the field of scenario analysis of the possibilities of compensating «lost» met revenues from other sources, and conducts scenario modeling of the directions of partial replacement of mineral extraction tax revenues, which is characterized by significant volatility, fiscal payments with less pronounced fluctuations over time. As a result, alternative options for raising the main tax rates are obtained, which allow to compensate for the «lost» income.

Keywords

• tax revenues
• budget forecast
• stability
• volatility
• tax rates
• tax burden