Подходы к оценке эффективности налоговой политики региона

С. 180–196.

Lavrenchuk E. N.

The article deals with approaches to assessing the effectiveness of tax policy in the region. The problem of regional budgets formation is the restrictions on the provision of tax benefits and reduced tax rates, which are fixed in the Tax Code of the Russian Federation. In this regard, many regions have a deficit budget. As one of the methods of improving the quality of tax policy in the region should be considered the registration of Territories of Advanced Socio-Economic Development. The study showed that the presence of the TASED can reduce the deficit of the regional budget.

Keywords: налоги, налоговая политика, эффективность, efficiency, taxes, tax policy, elements of tax policy, instruments of tax policy, элементы налоговой политики, инструменты налоговой политики

In book

Экономическая безопасность: проблемы, перспективы, тенденции развития

Ч. 2. , Пермь: Пермский государственный национальный исследовательский университет, 2019.