Territories development tax incentives
https://doi.org/10.26425/1816-4277-2022-1-89-98
Abstract
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.
About the Author
N. Z. Zotikov
Chuvash State University named after I.N. Ulyanov
Russian Federation
Russian Federation
Cand. Sci. (Econ.),
Cheboksary
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Review
For citations:
Zotikov N.Z. Territories development tax incentives. Vestnik Universiteta. 2022;(1):89-98. (In Russ.) https://doi.org/10.26425/1816-4277-2022-1-89-98
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