TAX PLANNING IN THE REGIONAL SECTION: APPLICATION OF THE STADIAL APPROACH
The article considers approaches to determining the category of tax planning. As a result of the systematization, a fundamental difference was noted in the identification of this category at the macro and micro levels. So, at the macro level, tax planning is considered as the maximum mobilization of reserves, a way to solve national problems, as well as the existing tax potential of the territory, while at the micro level, the implementation of tax planning procedures is aimed at minimizing the tax burden, or optimizing it. As a result of the analysis of planned and actual indicators of tax revenues to the budget of the Republic of Bashkortostan, made on the basis of the data on the financial results of the activities of the Republic of Bashkortostan from the Reports on the execution of the consolidated budget of the constituent entity of the Russian Federation and the budget of the territorial state extra-budgetary fund for 2015-2017, the repeated inaccuracies in tax forecasts. In addition, in the context of taking into account the institutional component, factors were identified that affect the inaccuracy of tax forecasts, for example, a decrease in business activity of the entrepreneurial sector, as well as a decrease in the activity of households, which are side effects of the deteriorating economic situation as a whole, and also characteristic of the stage of territory decline. In order to avoid aggravation of the situation while maintaining existing trends and ignoring the possibility of moving to a more favorable stage of development, the necessity of taking into account the stage-by-stage identification of territories when carrying out tax planning procedures is justified.