Imanshapieva M.M.PhD in Economics, Associate Professor, Department of Finance, Taxes and Taxation, Dagestan State Agrarian University named after M.M. Djambulatov, Makhachkala, Russian Federation Mazika21@rambler.ru
The article considers the need of state regulation of investment activity of managing subjects by means of granting tax privileges of investment character. The author analyzes on materials of the Republic of Dagestan the size of the dropping-out income of budgets of the Russian Federation in connection with granting tax privileges. The paper points out the special importance of rational use of budgetary funds and granting tax privileges at regional level.
Derina O.V. Nalogovye l'goty po nalogu na pribyl' organizatsii kak vazhneishii instrument stimulirovaniia investitsionnoi aktivnosti khoziaistvuiushchikh sub"ektov [Tax privileges on profit tax of the organizations as the most important instrument of stimulation of investment activity of managing subjects]. Nalogovaia politika – Tax policy, 2008, no. 8.
Imanshapiyeva M.M. Indikatory effektivnosti obshchego rezhima nalogooblozheniia sub"ektov malogo predprinimatel'stva v usloviiakh modernizatsii ekonomiki [Indicators of efficiency of general regime of taxation of subjects of small business in conditions of economy modernization]. Finansy i kredit – Finance and credit, 2013, no. 24 (552).
Melnikova N.P., Pinsky M.R. Vozmozhnosti nalogovoi politiki gosudarstva po stimulirovaniiu innovatsionnogo razvitiia ekonomiki [Possibilities in tax policy to stimulate innovative economic development]. Finansy i kredit – Finance and credit, 2010, no. 43 (427).
Musaevа H.M. Nalogovye l'goty v rossiiskom zakonodatel'stve: sushchnost', formy, prioritety i effektivnost' [Tax privileges in the Russian legislation: essence, forms, priorities and efficiency]. Finansy i kredit – Finance and credit, 2013, no. 42 (570).
Musaevа H.M. Imanshapiyeva M.M. Sistema nalogooblozheniia kak faktor stimulirovaniia ekonomicheskoi aktivnosti sub"ektov malogo predprinimatel'stva v usloviiakh innovatsionnogo razvitiia [Taxation system as actor of stimulation of economic activity of subjects of small business in conditions of innovative development]. Finansovaia analitika: problemy i resheniia – Financial Analytics: problems and solutions, 2012, no. 16 (106).
Tax code of the Russian Federation. Moscow, Omega-L Publ., 2012.
Resolution of the Government of the Republic of Dagestan “On assessment of the budgetary and social efficiency of represented tax privileges provided by the legislation of the Republic of Dagestan” of June 25, 2008 № 207. (In Russ.)
Law of the Republic of Dagestan “On assessment of social - economic efficiency of tax privileges provided to separate categories of taxpayers” of April 7, 2009 № 22. (In Russ.)
Panskov V.G. O nalogovom stimulirovanii investitsionnoi deiatel'nosti: aspekt gosudarstvennoi podderzhki malogo biznesa [On tax incentives of investment activity: aspect of the state support of small business]. Finansy – Finance, 2009, no. 2.
Remikhanova D.A. Biudzhetnoe pravo [Budgetary Law]. Ed. By G.B. Polyak and D.A.Remikhanova. Moscow, 2010.
Savina O.N. Nalogovoe administrirovanie [Tax administration]. Nalogi i nalogooblozhenie – Taxes and taxation, 2012, no. 9–10 (99–100).
Steba N.D., N.D. Pivovarov N.V., Komarova E.I. Otsenka vypadaiushchikh dokhodov biudzhetov sub"ektov Rossiiskoi Federatsii v sviazi s predostavleniem nalogovykh l'got [Assessment of falling revenues of budgets of subjects of the Russian Federation in connection with tax privileges]. Ekonomicheskie nauki – Economic sciences, 2011, no. 8 (81).
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OECD Main Science and Technology Indicators. Vol. 2, 2010.
