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http://elar.urfu.ru/handle/10995/91621
Название: | Возможности развития налогового потенциала субъектов Российской Федерации |
Другие названия: | The possibilities for developing the tax potential of the constituent entities of the Russian Federation |
Авторы: | Olkhovik, V. V. Ольховик, В. В. |
Дата публикации: | 2019 |
Издатель: | Institute of Economics, Ural Branch of the Russian Academy of Sciences Институт экономики Уральского отделения РАН |
Библиографическое описание: | Ольховик В. В. Возможности развития налогового потенциала субъектов Российской Федерации / В. В. Ольховик. — DOI 10.17059/2019-3-23. — Текст : электронный // Экономика региона. — 2019. — Том 15, выпуск 3. — С. 938-951. |
Аннотация: | The problem of developing the tax potential of the constituent entities of the Russian Federation is crucial in the context of the country's socio-economic instability. This instability results in the limited opportunities for the regional budgets to get financial support from the Federation. Combining the best practices of developing the tax potential with new author's approaches and recommendations has allowed identifying the main ways to improve the fiscal policy of regional authorities. The article describes the opportunities and directions for further development of the tax potential of the Russian Federation entities in order to increase the level of their fiscal capacity. In particular, I focused on analysing the measures aimed at the extension of the existing tax base and improvement of the region's investment climate for attracting potential taxpayers. The research methods include empirical and statistical research, synthesis of practical and theoretical materials, formal logic. I performed data processing and information systematization by applying cluster method, classification, comparative, logical and econometric analysis. In the context of the existing regional legislation, I identified the opportunities for the mobilization of tax revenues. A separate section is devoted to the implementation of the stimulating tax incentives and development of the integrated approach to its eficiency assessment. As for the prospects of improving the constituent entities' investment attractiveness, the paper analyses opportunities and potential results for applying tax credit and differentiated tax rates. Moreover, the article examines the creation of funds for producing the import-substituting goods on the region's territory. Based on the results of analysing the best regional practices in taxation and legislative framework of 85 entities of the Russian Federation, I developed proposals aimed at the development of the economy's priority sectors. Particularly, they focus on attracting investments through establishing new models and forms of the state support of innovative and investment activities. Such proposals are especially relevant for the regions characterised by a low level of fiscal capacity and unbalanced budgets. © 2019 Institute of Economics, Ural Branch of the Russian Academy of Sciences. All rights reserved. Рассмотрены возможности и направления дальнейшего развития налогового потенциала субъектов Российской Федерации с целью повышения их бюджетной обеспеченности. Дана оценка эффективности налоговых льгот. |
Ключевые слова: | ACTION PLAN BUSINESS ACCELERATOR INCOME POTENTIAL INNOVATIVE ACTIVITY INVESTMENT ATTRACTIVENESS INVESTMENT TAX CREDIT REGIONAL BUDGET TAX BASE TAX INCENTIVES TAX POTENTIAL TAX REVENUES TAXES |
URI: | http://elar.urfu.ru/handle/10995/91621 |
Условия доступа: | info:eu-repo/semantics/openAccess |
Идентификатор SCOPUS: | 85078631321 |
Идентификатор WOS: | 000486441600023 |
ISSN: | 2411-1406 2072-6414 |
DOI: | 10.17059/2019-3-23 |
Сведения о поддержке: | The article has been prepared with the support of Financial Research Institute of the Ministry of Finance of the Russian Federation. |
Источники: | Экономика региона. 2019. Том 15, выпуск 3 |
Располагается в коллекциях: | Economy of Region |
Файлы этого ресурса:
Файл | Описание | Размер | Формат | |
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2019_15_3_023.pdf | 493,09 kB | Adobe PDF | Просмотреть/Открыть |
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