OPTIMIZATION OF THE REVENUE BASE OF THE ASTRAKHAN REGION''S BUDGET
The article concerns problems of the income generations of local budget on data of the budget of the Astrakhan region. Main preferences of organization of the income basis of the budget are improvement of efficiency of the tax policy, intensification of the fiscal policy of taxation by means of harmonization of tax preferences at the local level and improvement of tax administration. Slowdown in the economy of Russian Federation, decline in major budget tax revenues, namely TIPI and profit tax, have made the fulfillment of the main task of the local tax policy, especially to сut the budget deficit, more difficult. The performed analysis of the budget organization of the Astrakhan region has shown that the income basis of the budget can be increased through improvement of different taxation elements. They can include items of taxation and methods of calculation of the taxation base, particularly tax rate and tax preferences, which can be reformed. The analysis of the tax preferences list revealed that most of them are given for the tax on profit of organizations and personal income tax. Efficiency of tax preferences is disputable because it is necessary to take into account how the given tax preferences influence at the provision of local budget incomes with internal funds, in other words whether local budgets will have to ask for budgetary subsidies. Consequently the present mechanism of taxation needs to be corrected. We should use the growth potential of outcome of the existing taxes properly before to impose new taxes. Searching for reserves of growth of tax return into the local budget allows us to say that optimization of the present tax preferences and methods of calculation of the taxation base increase the amount of tax return into the income base of the budget sufficiently.