The situation with tax collection in Dagestan is so critical that the Federal Tax Service of Dagestan has engaged students of the State University of Dagestan to come up with creative solutions to the problem.
A senior student, Tamara Amiralieva, has presented her research on the "Tax capacity as a factor in the budget of the republic" and talked to ‘Vestnik Kavkaza’ on the results of her study. According to Amiralieva, taxes on alcoholic beverages and petroleum products are the shortest in terms of payments and only 3 out of 25 petroleum plants pay taxes in Dagestan. In addition, many private homes and luxury cars in Dagestan do not provide the necessary property and road tax payments.
The main source of income for the budget of Dagestan is represented by the profit tax paid by companies.
Musa Musaev, Makhachkala, exclusively for ‘Vestnik Kavkaza’
