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Finance and Credit
 

Model of structural parameters of the regional tax policy

Vol. 19, Iss. 27, JULY 2013

Available online: 22 July 2013

Subject Heading: Tax policy

JEL Classification: 

Korostelkina I.A. Doctor of Economics, Associate Professor, the Department of Accounting and Taxation, the State University - Educational Scientific-Industrial Complex
cakyra_04@mail.ru

Modern aspects of the economic relations, globalization and integration into the world economic space led to the need to consider a tax policy from a position of the addressee (on imperious level) as set of interstate, federal, regional and municipal tax policies. The tax policy at each level is developed according to the accepted strategic directions of social and economic development, achievement of the budgetary and corporate priority purposes. From a position of system approach groups of structural parameters of the regional tax policy, defining an optimum ratio between quantity and structure of indicators and quality of an assessment of operating tax system are considered

Keywords: regional tax policy, parameter, elements of tax mechanism, tax federalism, structure of taxes

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

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