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Regional Economics: Theory and Practice
 

Tax policy as the management tool of socially economic development subjects of the Russian Federation

Vol. 8, Iss. 13, APRIL 2010

Available online: 12 April 2010

Subject Heading: Economy and management

JEL Classification: 

Roschupkina V.V. cand. econ. sci. the senior lecturer of chair of the finance and the credit, the North Caucasian state technical university
kluvil@rambler.ru

Within the limits of perfection of system of budgetary regulation transformation of the developed frame of reference on a tax policy as on the management mechanism the social and economic development, answering to a current state of social and economic relations in the Russian Federation is represented actual. In modern conditions requirements to quality of management of social and economic processes as at level of separate subjects of managing, and, in much bigger degree, at level of the government economy essentially rise. The conclusion that the problem of improvement of quality of management cannot avoid and the management of tax relations expressed by means of a tax policy is drawn.

Keywords: a tax policy, the budget, potential, management, regulation, an estimation

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ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

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