Scholarly record
TAX REGULATION AT THE REGIONAL LEVEL: TAX BENEFITS
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.
Publication Impact Profile
Publication details
References11
Tkacheva, T.Yu., 2012. Development of the budgetary and tax relations: theory and practice: monograph/ Southwestern state university, pp:182.
Belousova, Sv.N., 2012. Estimation of efficiency of tax privileges under local taxes. Izvestiya of the Southwestern state university, 2: 191-195.
Altshuler, R., R. Dietz, 2011.Reconsidering tax expenditure estimation. National Tax Journal, June, 64 (2, Part 2): 459–490.
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
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
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
Mishina, S.V., 2010. Tax regulation of the income of local budgets. Accounting in the budgetary and non-profit organizations, 4: 17-22.
Mayburov, I. A.,2010. Tax policy. Theory and practice: The textbook for under-graduates. YuNITI-DANA, pp: 518.
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
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
Federal State Statistics Service. Date Views 12.03.2014 http://www.gks.ru/bgd/regl/b12_14p/Main.htm
View or Download full articleAccess options
SWS access login
Login as SWS Scientific CommitteeLogin as SWS Scientific PartnerLogin as SWS AuthorAuthors and approved SWS contributors will read and export their own linked papers after identity matching by SWS profile, email and SGEM GlobalID.
For librarian assistance: [email protected]
Purchase Instant Access
- Article can be downloaded after successful payment.
- Article may be used according to SWS library access terms.
- Article cannot be redistributed.



