РЕГИОНАЛЬНЫЕ ОСОБЕННОСТИ ФОРМИРОВАНИЯ ДОХОДОВ КОНСОЛИДИРОВАННЫХ БЮДЖЕТОВ ТЕРРИТОРИЙ СЕВЕРО-КАВКАЗСКОГО ФЕДЕРАЛЬНОГО ОКРУГА ПО НАЛОГУ, ВЗИМАЕМОМУ В СВЯЗИ С ПРИМЕНЕНИЕМ УПРОЩЕННОЙ СИСТЕМЫ НАЛОГООБЛОЖЕНИЯ: ОСНОВНЫЕ ПРОБЛЕМЫ И ПУТИ РЕШЕНИЯ

The article deals with regional peculiarities, problems and ways of solving the formation of revenues of consolidated budgets of the territories of the North Caucasus Federal District on the tax levied in connection with the application of the simplified taxation system. In the context of the regions of the North Caucasus Federal District, an in-depth analysis of accruals and payments to the budgets of the North Caucasus Federal District on the tax levied in connection with the application of the simplified taxation system is carried out, on the basis of which it is concluded that the use of the simplified taxation system is important in ensuring the socio-economic development of territories, including in the formation of consolidated budgets of territories and solving tasks to create additional jobs and ensure employment of the population of the regions. The study identifies the most pressing problems that hinder the effective development of small businesses in the territories of the subjects of the North Caucasus Federal District and ways to solve them.

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