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Finance and Credit

1(577) - 2014 January

Tax benefits granted to investors at the regional level

Vol. 20, Iss. 1, JANUARY 2014

Available online: 19 January 2014

Subject Heading: Taxes and taxation

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Vavulin D.A. PhD in Economics, Associate Professor, the Department of State management and Finance, the State University
vavulin1972@mail.ru

Simonov S.V. PhD in Economics, Associate Professor, Head of the Department of Management and Marketing, Financial University under the Government of the Russian Federation (Orel branch)
SVSimonov@fa.ru

One of the most powerful economic levers of impact on investment activity of managing subjects of the region is the taxation system within which as the main instrument of stimulation the mechanism of granting tax privileges acts. The authors consider practice of tax incentives of investors in regions of the Russian Federation, a technique of an assessment of efficiency of the tax privileges provided to investors and the problems arising at its application in practice, and also bring up a question of need of inventory of tax privileges at regional level.

Keywords: tax privileges, efficiency of tax privileges, investor, region

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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