IMPROVING TAX ADMINISTRATION ON THE BASIS OF DIFFERENTIAL MANAGEMENT OF REGIONS ACCORDING TO THE FISCAL CAPACITY AND RISK LEVEL

This article develops a tax administration methodology based on stratifying regions by fiscal capacity and risk level and reveals its practical significance in increasing local budget revenues. The study synthesizes open statistical data, budget and tax reforms, digital payments dynamics, and the theory of regional fiscal management for 2021-2025, and proposes an integral index and differential management matrix. The results show that adjusting regional tax administration not based on a single standard, but on a combination of fiscal capacity, seasonality, digital revenues, hidden economy signals, and forecast deviations serves to sustainably expand the revenue base of local budgets.

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