ADVANCED STATE BUDGET REVENUE ESTIMATION IMPLEMENT AND BUILDING TAX REVENUE MANAGEMENT PLAN AT THE THAI NGUYEN CITY TAX DEPARTMENT

Abstract

Taxes are both a major revenue source of the State Budget and an effective tool for macroeconomic management of a socialist-oriented economy. At the same time creating a favorable environment for development of production and business, solving many socio-economic issues, in order to ensure the general spending needs of the State and society; ensure fairness in the obligation to contribute of the people. The budget revenue estimation is one of the important contents in the management of tax collection, contributing to the orientation of revenue sources and the establishment of detailed revenue sources in future periods. Therefore, the accurate calculation of tax revenue estimates close to the reality is very necessary. By the primary and secondary investigations methods, surveying 123 staff at Tax Department of Thai Nguyen City and data  processing analysis, the article has an overall assessment of the situation of making and implementing the State budget revenue estimates at the Tax Department of Thai Nguyen City and propose specific solutions for the estimation and development of tax collection management plan at the Tax Department.