The impact of tax revenue planning on economic growth

Planning of tax revenues is carried out at the federal, regional and local budget levels and allows the formation of sound macroeconomic indicators. In the course of the research, the methodological and methodological foundations of tax revenue planning are analyzed, problems are identified, and possible solutions are justified. The scientific novelty of the research is the development of methodological recommendations for improving the system of tax revenue planning to increase the rate of economic growth. The studied material revealed problems in the field of research related to the imperfection of tax legislation, the presence of unreliable information, low financial security of sub-federal budgets, and tax evasion by taxpayers. To solve these problems, it is necessary to improve the institute of tax revenue planning in the budget process.