REGIONAL SYSTEM OF TAX BENEFITS AS A BASIS OF THE REGIONAL INVESTMENT ATTRACTIVENESS (IN NOVOSIBIRSK REGION)
In recent years, when regional budgets have not had sufficient resources to provide direct financial support to entrepreneurs and investment projects, the stimulating function of regional tax incentives have been playing a big role. At the same time, currently applied regional tax incentives are pre...
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| Format: | Article |
| Language: | Russian |
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Novosibirsk State University Press
2018-03-01
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| Series: | Mir Èkonomiki i Upravleniâ |
| Subjects: | |
| Online Access: | https://nsu.ru/ef/vestnik_ngu_ef/2018_1_2 |
| _version_ | 1819104086530719744 |
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| author | Ershov P. A. |
| author_facet | Ershov P. A. |
| author_sort | Ershov P. A. |
| collection | DOAJ |
| description | In recent years, when regional budgets have not had sufficient resources to provide direct financial support to entrepreneurs and investment projects, the stimulating function of regional tax incentives have been playing a big role. At the same time, currently applied regional tax incentives are predominantly social rather than stimulating. In this regard, the article examines the possibility of developing stimulating tax advantages with the least negative effect for the regional budget. On the example of the Novosibirsk region, the dynamics and structure of the regional budget revenues, as well as the tax breaks and associated shortfalls in revenue, based on the results of 2015-2016, are analyzed. In addition, a comparative analysis was conducted with benefit systems of subjects of the Siberian Federal District. As a result of the comparison, the weaknesses of the tax benefits provided in the Novosibirsk region and the reasons preventing them from performing the stimulating functions were identified. In accordance with the obtained results, the directions for improving and developing the stimulating tax benefits in the Novosibirsk region are proposed. |
| first_indexed | 2024-12-22T02:00:46Z |
| format | Article |
| id | doaj.art-17db5b6f844c4a459471f81b94120779 |
| institution | Directory Open Access Journal |
| issn | 2542-0429 2542-0429 |
| language | Russian |
| last_indexed | 2024-12-22T02:00:46Z |
| publishDate | 2018-03-01 |
| publisher | Novosibirsk State University Press |
| record_format | Article |
| series | Mir Èkonomiki i Upravleniâ |
| spelling | doaj.art-17db5b6f844c4a459471f81b941207792022-12-21T18:42:39ZrusNovosibirsk State University PressMir Èkonomiki i Upravleniâ2542-04292542-04292018-03-0118 (1)182910.25205/2542-0429-2018-18-1-18-29REGIONAL SYSTEM OF TAX BENEFITS AS A BASIS OF THE REGIONAL INVESTMENT ATTRACTIVENESS (IN NOVOSIBIRSK REGION)Ershov P. A.0Siberian Institute of Management - Branch of Russian Presidential Academy of National Economy and Public Administration under the President of the Russian FederationIn recent years, when regional budgets have not had sufficient resources to provide direct financial support to entrepreneurs and investment projects, the stimulating function of regional tax incentives have been playing a big role. At the same time, currently applied regional tax incentives are predominantly social rather than stimulating. In this regard, the article examines the possibility of developing stimulating tax advantages with the least negative effect for the regional budget. On the example of the Novosibirsk region, the dynamics and structure of the regional budget revenues, as well as the tax breaks and associated shortfalls in revenue, based on the results of 2015-2016, are analyzed. In addition, a comparative analysis was conducted with benefit systems of subjects of the Siberian Federal District. As a result of the comparison, the weaknesses of the tax benefits provided in the Novosibirsk region and the reasons preventing them from performing the stimulating functions were identified. In accordance with the obtained results, the directions for improving and developing the stimulating tax benefits in the Novosibirsk region are proposed.https://nsu.ru/ef/vestnik_ngu_ef/2018_1_2региональные налоговые льготыстимулирующее налогообложениедоходы регионального бюджетаналог на прибыль организацийналог на имущество организацийупрощенная система налогообложениястимулирование инвестиционной активностирегиональная налоговая политикаregional tax benefitstax incentivesregional budget revenuescorporate income taxcorporate property taxsimplified taxation systemincentives for investment activityregional tax policy |
| spellingShingle | Ershov P. A. REGIONAL SYSTEM OF TAX BENEFITS AS A BASIS OF THE REGIONAL INVESTMENT ATTRACTIVENESS (IN NOVOSIBIRSK REGION) Mir Èkonomiki i Upravleniâ региональные налоговые льготы стимулирующее налогообложение доходы регионального бюджета налог на прибыль организаций налог на имущество организаций упрощенная система налогообложения стимулирование инвестиционной активности региональная налоговая политика regional tax benefits tax incentives regional budget revenues corporate income tax corporate property tax simplified taxation system incentives for investment activity regional tax policy |
| title | REGIONAL SYSTEM OF TAX BENEFITS AS A BASIS OF THE REGIONAL INVESTMENT ATTRACTIVENESS (IN NOVOSIBIRSK REGION) |
| title_full | REGIONAL SYSTEM OF TAX BENEFITS AS A BASIS OF THE REGIONAL INVESTMENT ATTRACTIVENESS (IN NOVOSIBIRSK REGION) |
| title_fullStr | REGIONAL SYSTEM OF TAX BENEFITS AS A BASIS OF THE REGIONAL INVESTMENT ATTRACTIVENESS (IN NOVOSIBIRSK REGION) |
| title_full_unstemmed | REGIONAL SYSTEM OF TAX BENEFITS AS A BASIS OF THE REGIONAL INVESTMENT ATTRACTIVENESS (IN NOVOSIBIRSK REGION) |
| title_short | REGIONAL SYSTEM OF TAX BENEFITS AS A BASIS OF THE REGIONAL INVESTMENT ATTRACTIVENESS (IN NOVOSIBIRSK REGION) |
| title_sort | regional system of tax benefits as a basis of the regional investment attractiveness in novosibirsk region |
| topic | региональные налоговые льготы стимулирующее налогообложение доходы регионального бюджета налог на прибыль организаций налог на имущество организаций упрощенная система налогообложения стимулирование инвестиционной активности региональная налоговая политика regional tax benefits tax incentives regional budget revenues corporate income tax corporate property tax simplified taxation system incentives for investment activity regional tax policy |
| url | https://nsu.ru/ef/vestnik_ngu_ef/2018_1_2 |
| work_keys_str_mv | AT ershovpa regionalsystemoftaxbenefitsasabasisoftheregionalinvestmentattractivenessinnovosibirskregion |