Home  Journals  Finance and Credit  26(602) - 2014 July

A regulating role of special tax regimes in the regional tax policy system of the Mari El Republic

Available online: 7 July 2014

Subject Heading: Taxation

JEL Classification: 

Pages: 49-55

The article points out that tax regulation is one of the main components of the general system of the state influence on social and economic processes. The authors emphasize that special tax regimes occupy one of the key positions in the framework of the tax regulation methods. The potential of tax competences of regions is insignificant, its realization leads to weakening of a fiscal role of tax policy, but at the same time it leads to strengthening of its regulating component.

Keywords: tax regulation, tax regime methods, special tax regulations, tax competences, region, regional tax policy

References:

1. Barullin S.V. Nalogovyi menedzhment [Tax management]. Moscow, Omega-L Publ., 2007.
2. Kostanian R.K. Spetsial’nye nalogovye rezhimy kak raznovidnost’ nalogovykh l’got [Special tax regimes as the variety of tax privileges]. Nalogovye spory: teoriia i praktika – Tax disputes: theory and practice, 2007, no. 7.
3. Sidorova N.I. Nalogovoe regulirovanie na urovne sub”ektov RF: prioritety, tekhnologii, metody [Tax regulation at the level of the Russian Federation constituent entities: priorities, technologies, methods]. Problemy teorii i praktiki upravleniia – Problems of theory and practice of management, 2002, no. 6.

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

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