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Finance and Credit
 

Analyzing the regional tax policy: The Republic of Dagestan case study

Vol. 27, Iss. 6, JUNE 2021

Received: 1 October 2020

Received in revised form: 5 March 2021

Accepted: 19 March 2021

Available online: 29 June 2021

Subject Heading: FISCAL SYSTEM

JEL Classification: E62, E63, R11

Pages: 1312–1333

https://doi.org/10.24891/fc.27.6.1312

Zarina G. ABAKAROVA Dagestan State University (DSU), Makhachkala, Republic of Dagestan, Russian Federation
abakarova.zarina@inbox.ru

ORCID id: not available

Patimat G. ISAEVА Dagestan State University (DSU), Makhachkala, Republic of Dagestan, Russian Federation
isaevapatimat@rambler.ru

ORCID id: not available

Subject. We consider the economic relations that arise in the process of formation and implementation of the regional tax policy.
Objectives. The purpose is to analyze the regional tax policy considering the Republic of Dagestan as a case study.
Methods. The study employs methods of statistical, economic and mathematical, and systems analysis.
Results. We propose measures that may be implemented in the system of tax policy of the Republic of Dagestan and contribute to its improvement in conditions of financial instability. Nevertheless, these proposals require further attention, a deeper level of design and development of testing scheme. They may also be used to study the tax policy of the region.
Conclusions. The comprehensive analysis shows that the tax policy and other approaches to the regulation of the economic life of the country have advantages and disadvantages. It is obvious that the application of these tools may have a positive impact on the economy.

Keywords: tax policy, tax, region, budget, financial stability

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