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Regional Economics: Theory and Practice
 

Features of the mechanism of tax distribution of added value at the regional level

Vol. 9, Iss. 12, MARCH 2011

Available online: 22 March 2011

Subject Heading: SEARCH. PROBLEMS. DECISIONS

JEL Classification: 

Tyupakova N.N. Ph.D. in Economics, Professor Department of «Taxes and Taxation» in Kuban State Agrarian University
tupakova_n@mail.ru

In this article we reviewed a tax mechanism of distributing of added value in regional tax system. We gave rating to reform of tax mechanism's tools with acceptance of Tax Code of Russian Federation. We use calculation methods of tax mechanism macroeconomic level influence on industrial structure of regional national produce tax burden and effectiveness of using production factors at it formation.

Keywords: added value; taxation; government, tax rates; methods; tax burden, tax system

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

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