USE OF TAX REMISSIONS IN REGIONAL TAX POLICY (BY THE EXAMPLE OF NOVOSIBIRSK REGION)
N.V. Kontsipko
Novosibirsk State University of Economics and Management, Kamenskaya str., 56, Novosibirsk, 630099, Russia
Keywords: региональная налоговая политика, региональные налоги, налоговые льготы, налогооблагаемая база, эффективность налоговых льгот, regional policy, regional taxes, tax remissions, tax base, efficiency of tax remissions
Abstract
Tax policy of the state is one of the most important elements of economic policy of the state. Tax policy of the state is inextricably connected with regional policy of the constituent entities of the Russian Federation. At present optimization of the current tax remissions system is one of the main strategic and tactical directions of the tax policy. Assessment of efficiency of tax remissions facilitates effective use of the current tax remissions, as well as provision of optimal selection of the objects for rendering aid in the form of tax remissions, for the purpose of increase in budget revenues of the region and development of regional economy in general.
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