DEVELOPMENT OF REGIONAL AND MUNICIPAL TAXATION AS A FACTOR IN ENSURING THE BALANCE OF THE ECONOMY
Abstract and keywords
Abstract (English):
The article is devoted to the consideration of the main directions of tax incentives for the development of regions. Proposals have been made on the use of tax regulation rules, which are able to respond quickly enough to changing economic conditions, to organize the activities of business entities, especially economically powerful ones, which are the «locomotive» of the development of territories.

Keywords:
socio-economic policy, development of territories, regional taxation, tax incentives and tools for the development of the basic industries of the regions
References

1. Nalogovyy kodeks Rossiyskoy Federacii (chast' pervaya) ot 31.07.1998 № 146-FZ (red. ot 28.06.2022) (s izm. i dop., vstup. v silu s 23.09.2022)

2. Nalogovyy kodeks Rossiyskoy Federacii (chast' vtoraya) ot 05.08.2000 № 117-FZ (red. ot 14.07.2022) (s izm. i dop., vstup. v silu s 01.09.2022)

3. Federal'nyy zakon ot 06.10.2003 № 131-FZ (red. ot 30.12.2021) «Ob obschih principah organizacii mestnogo samoupravleniya v Rossiyskoy Federacii»

4. Copa N.V. Metodologicheskie aspekty upravleniya razvitiem territorial'nyh obrazovaniy // Ekonomika i ekologiya territorial'nyh obrazovaniy. - 2017. - № 2(1).

5. Dvoreckaya V.V. Ob ocenke social'no - ekonomicheskoy politiki administrativnoy territorii // V knige: Sovremennye problemy organizacii buhgalterskogo ucheta, analiza i auditorskoy deyatel'nosti v Rossii i Kazahstane v ramkah EAES : koll. monografiya / K.A. Artamonova, E.N. Markovnina, i dr. - Karaganda ; M., 2015. - S. 23-32.

6. Tolkunov V.V. Principy regional'nogo nalogooblozheniya v sisteme principov nalogooblozheniya // Finansovoe pravo. - 2009. - № 10.

Login or Create
* Forgot password?