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Improving the approaches to the tax incentives efficiency evaluation in the Russian Federation

Okun' A.S. Kuban State University, Krasnodar, Krasnodar Krai, Russian Federation ( n121ha@rambler.ru )

Steshenko Yu.A. Kuban State University, Krasnodar, Krasnodar Krai, Russian Federation ( julia11st@mail.ru )

Journal: Financial Analytics: Science and Experience, #12, 2017

Importance The main topics of the paper are the modern conditions of social and economic transformations and the development of the tax system.
Objectives The purpose of the work is to develop and test a methodology for assessing the effectiveness of tax incentives.
Methods For the study, we used the methods of logical, statistical, correlation-regression analyses and a graphical method of data representation.
Results We present a methodology for a comprehensive assessment of the effectiveness of tax incentives for taxpayers. It can be used both at the federal and regional levels.
Conclusions and Relevance It is concluded that the highest level of efficiency of tax incentives is observed in the Sakhalin oblast. The elements of tax incentives in the agricultural and research and development sectors are effective.


Improving the Approaches to the Tax Incentives Efficiency Evaluation in the Russian Federation

Okun' A.S. Kuban State University, Krasnodar, Krasnodar Krai, Russian Federation ( n121ha@rambler.ru )

Steshenko Yu.A. Kuban State University, Krasnodar, Krasnodar Krai, Russian Federation ( julia11st@mail.ru )

Journal: International accounting, #3, 2018

Importance The main topics of the paper are the modern conditions of social and economic transformations and the development of the tax system.
Objectives The purpose of the work is to develop and test a methodology for assessing the effectiveness of tax incentives.
Methods For the study, we used the methods of logical, statistical, correlation-regression analyses and a graphical method of data representation.
Results We present a methodology for a comprehensive assessment of the effectiveness of tax incentives for taxpayers. It can be used both at the federal and regional levels.
Conclusions and Relevance It is concluded that the highest level of efficiency of tax incentives is observed in the Sakhalin oblast. The elements of tax incentives in the agricultural and research and development sectors are effective.


A methodological aspect of the region's economic security

Okun' A.S. Kuban State University, Krasnodar, Krasnodar Krai, Russian Federation ( n121ha@rambler.ru )

Steshenko Yu.A. Kuban State University, Krasnodar, Krasnodar Krai, Russian Federation ( julia11st@mail.ru )

Journal: National interests: priorities and security, #35, 2015

Importance As the evaluation of the region's economic security of Russia shows, external and internal factors currently affect the national economy. The article discusses the issues of ensuring the region's economic security, which currently become more vital. To find appropriate measures for preventing and mitigating the region's economic security threats, it is necessary to constantly monitor trends in basic indicators of the region's socio-economic development, identify the main impacting factors and improve scientific methods for evaluating the level of economic security. The regions of the Russian Federation are strongly differentiated by the level of their economic and social development, thus representing a direct threat to Russia's security as a whole.
     Objectives The research analyzes the methodologies for evaluating the region's economic security through monitoring. We also diagnose certain areas of socio-economic operations and devise comprehensive evaluation of the region's economic security.
     Methods Based on statistical and graphical methods, we reviewed basic indicators of the Southern Federal District's economic security as a whole, and those of the regions in the Southern Federal District. Using the correlation and regression method, we developed and applied a comprehensive rating of the region's economic security.
     Results We proposed and tested an approach to evaluating the region's economic security that relies upon a comprehensive rating made up of 12 indicators. The article presents a scale of economic security risk, which allows assessing the economic security of each region of the Russian Federation.
     Conclusions and Relevance The research provides a versatile and comprehensive evaluation of each Russian region. The proposed tools can prove useful to identify the level of the region's economic security risk.


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