Planning of budget tax revenues for a subject in the Russian Federation

Forecasting of tax revenues is considered herein as a pre-planned preparation of tax revenue figures for a draft budget. It is proposed to differentiate between the tax collectability and the budget tax collectability in order to evaluate the quality of tax revenue forecasting and planning of tax incomes. A model for the tax revenue forecasting with respect to legal entity property tax based on the by-component (structural) method of taxation basis forecasting, taking into account investments in fixed capital, has been developed in this paper.