Territories development tax incentives
Nowadays, the regions of the Russian Federation are developing extremely unevenly. The fiscal mechanism and its major part – the tax incentives for economic entities activities, operating in regions and municipalities, play a special role in the successful territories’ development provision. The imp...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2022-03-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/3316 |
| _version_ | 1797243765720612864 |
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| author | N. Z. Zotikov |
| author_facet | N. Z. Zotikov |
| author_sort | N. Z. Zotikov |
| collection | DOAJ |
| description | Nowadays, the regions of the Russian Federation are developing extremely unevenly. The fiscal mechanism and its major part – the tax incentives for economic entities activities, operating in regions and municipalities, play a special role in the successful territories’ development provision. The importance and relevance of the territories tax incentives is due to the necessity to solve the set tasks for the regional economy sustainable development, identify and effectively implement the tax potential in the territories, and it is complicated by the fact that, according to Rosstat, ¼ of the country’s population, living in municipalities and rural settlements, according to established practice, experiencing more financial difficulties than the rest of the population. The existing fiscal mechanism does not create incentives for the successful regional development, especially municipalities, which ultimately does not ensure the country’s successful economic development as a whole. It is impossible to change the situation without creating an effective taxation mechanism. |
| first_indexed | 2024-03-08T04:18:08Z |
| format | Article |
| id | doaj.art-0ff670abbed449a483817368a2d49b22 |
| institution | Directory Open Access Journal |
| issn | 1816-4277 2686-8415 |
| language | English |
| last_indexed | 2024-04-24T19:00:19Z |
| publishDate | 2022-03-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj.art-0ff670abbed449a483817368a2d49b222024-03-26T14:23:09ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152022-03-0101899810.26425/1816-4277-2022-1-89-982248Territories development tax incentivesN. Z. Zotikov0Chuvash State University named after I.N. UlyanovNowadays, the regions of the Russian Federation are developing extremely unevenly. The fiscal mechanism and its major part – the tax incentives for economic entities activities, operating in regions and municipalities, play a special role in the successful territories’ development provision. The importance and relevance of the territories tax incentives is due to the necessity to solve the set tasks for the regional economy sustainable development, identify and effectively implement the tax potential in the territories, and it is complicated by the fact that, according to Rosstat, ¼ of the country’s population, living in municipalities and rural settlements, according to established practice, experiencing more financial difficulties than the rest of the population. The existing fiscal mechanism does not create incentives for the successful regional development, especially municipalities, which ultimately does not ensure the country’s successful economic development as a whole. It is impossible to change the situation without creating an effective taxation mechanism.https://vestnik.guu.ru/jour/article/view/3316tax revenuesindirect taxesbudgetconsolidated regional budgetgross regional productregional ratingown revenuesgratuitous receiptsinterbudgetary transfersbudget deficit |
| spellingShingle | N. Z. Zotikov Territories development tax incentives Вестник университета tax revenues indirect taxes budget consolidated regional budget gross regional product regional rating own revenues gratuitous receipts interbudgetary transfers budget deficit |
| title | Territories development tax incentives |
| title_full | Territories development tax incentives |
| title_fullStr | Territories development tax incentives |
| title_full_unstemmed | Territories development tax incentives |
| title_short | Territories development tax incentives |
| title_sort | territories development tax incentives |
| topic | tax revenues indirect taxes budget consolidated regional budget gross regional product regional rating own revenues gratuitous receipts interbudgetary transfers budget deficit |
| url | https://vestnik.guu.ru/jour/article/view/3316 |
| work_keys_str_mv | AT nzzotikov territoriesdevelopmenttaxincentives |