Importance The article researches the issue of tax burden optimization in the Russian Federation's regions with different resource potential. The research encompasses the processes of shaping regional tax burden for its optimization to encourage the economic growth. Objectives The study aims at developing methodological instruments to assess the optimal level of tax burden of regions with respect to economic growth. Methods The Laffer curve concept serves as a theoretical and methodological basis. I have developed a model to assess the impact of tax burden on the economic growth of a region, taking into account the resource potential. Based on the results, which were obtained during model appraisal, I have proposed a method to determine the optimal income tax rates and value added tax (VAT). Results On the basis of the calculations, I propose to improve tax legislation. Firstly, the portion of income tax rate payable to the budget of the Bryansk region should be reduced but maximum by 5.1 percentage points, and the tax rate of the part of tax payable to the budget of the Murmansk region, should be increased by maximum 1.8 percentage points. Secondly, I propose to establish a VAT base rate for the Bryansk region at the level of 16%, and for the Murmansk region 20%. Conclusions and Relevance The specified methodological instruments may be used by State government bodies while determining the basic parameters of regional tax systems, as well as by scientists and economists to develop the methods of optimal tax rates at the regional level for other types of taxes.
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