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The current system of inter-budgetary relations does not contribute to solving the socio-economic problems of the Territories. These problems are an obstacle to building up the socio-economic potential of the state. The problem of creating a solid revenue base for the development of regions is an important task, the importance of which is difficult to dispute. In this regard, there is a need to study the problems of functioning, as well as identify promising areas for the development of budgets of the constituent entities of the Russian Federation in the interests of the state and the population. The article analyzes the tax revenue receipts to the republican budget of the Republic of Dagestan, and analyzes the control work of tax authorities on the receipt of tax payments to the budget of the Republic of Dagestan, evaluates the effectiveness of the control tax services of the Republic of Dagestan, identifies problems and identifies areas for increasing tax revenue receipts to the republican budget of the Republic of Dagestan.
taxes, the republican budget, tax potential, budget revenues, tax control, tax audits
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