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TAX REGULATION AT THE REGIONAL LEVEL: TAX BENEFITS

T. Y. Tkacheva, L. V. Afanasjeva, S. N. Belousova

First published: 2014https://doi.org/10.5593/sgemsocial2014/b24/s7.084View metrics

Abstract

The article discusses modern tendencies and problems of tax revenues formation of the regional budgets. Instruments of tax regulation and a mechanism of their effect on eco-nomic processes are considered. Tax benefits are tax regulation tools for certain catego-ries of taxpayers to solve a number of social and economic problems.

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Publication details

Title
TAX REGULATION AT THE REGIONAL LEVEL: TAX BENEFITS
Authors
T. Y. Tkacheva, L. V. Afanasjeva, S. N. Belousova
Proceedings
International Multidisciplinary Scientific Conference on Social Sciences and Arts SGEM2014, Book 2
Publisher
STEF92 Technology
Year
2014
Pages
Not available yet
SWS Citekey
T.Y.Tkacheva2014
ISSN
2367-5659
ISBN
978-619-7105-28-5
Language
en
Publication type
Conference Paper
Proceedings contents
Open official contents
Keywords
References11
  1. Tkacheva, T.Yu., 2012. Development of the budgetary and tax relations: theory and practice: monograph/ Southwestern state university, pp:182.

  2. Belousova, Sv.N., 2012. Estimation of efficiency of tax privileges under local taxes. Izvestiya of the Southwestern state university, 2: 191-195.

  3. Altshuler, R., R. Dietz, 2011.Reconsidering tax expenditure estimation. National Tax Journal, June, 64 (2, Part 2): 459–490.

  4. O’Hare, J., M. Schmitt and J. Xanthopoulos, 2013. Measuring the Benefit of Federal Tax Expenditures Used by Small Business. Date Views 12.03.2014 http://www.sba.gov/sites/default/files/rs415tot.pdf

  5. Marr, C., B. Highsmith, 2011. Reforming tax expenditures can reduce deficits while making the tax code more efficient and equitable Date Views 12.03.2014 http://www.cbpp.org/files/4-15-11tax.pdf

  6. Tax Expenditures in OECD Countries. Date Views 12.03.2014 http://www.planejamento.gov.br/secretarias/upload/Arquivos/seges/arquivos/OCDE20 11/OECD_Tax.pdf

  7. Mishina, S.V., 2010. Tax regulation of the income of local budgets. Accounting in the budgetary and non-profit organizations, 4: 17-22.

  8. Mayburov, I. A.,2010. Tax policy. Theory and practice: The textbook for under-graduates. YuNITI-DANA, pp: 518.

  9. Kleinbard, E. D., 2010. Tax Expenditure Framework Legislation. Date Views 12.03.2014 http://weblaw.usc.edu/assets/docs/contribute /TaxExpenditure Frame-workLegislation1-3-10_000.pdf

  10. Toder, E. J., 2005. Tax expenditures and tax reform: issues and analysis. Date Views 12.03.2014 http://www.urban.org/UploadedPDF /411371_tax_expenditures.pdf

  11. Federal State Statistics Service. Date Views 12.03.2014 http://www.gks.ru/bgd/regl/b12_14p/Main.htm

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