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Finance and Credit
 

Tax environment and regions (on example of the Tambov and Lipetsk regions)

Vol. 19, Iss. 23, JUNE 2013

Available online: 17 June 2013

Subject Heading: TAX SYSTEM

JEL Classification: 

Popova G.L. PhD in Economics, Associate Professor, the Department of Economic Analysis and Quality, the Tambov State Technical University
galina2011.popova@yandex.ru

In the article the tax environment as one of the system types that are part of the tax system is considered. In the article the tax environment place in the tax system is defined. The characteristic of the tax environment is presented, the factors, having impact on its formation and development are considered. The comparative analysis of the tax environment of two neighboring regions (the Tambov and Lipetsk areas) is provided.

Keywords: tax system, taxes, tax environment, region, tax potential, analysis

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

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March 2024

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