Regional Economics: Theory and Practice

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Regional Economics: Theory and Practice

18(249) - 2012 May

Formation of territory's tax climate as the priority direction of the regional tax policy

Vol. 10, Iss. 18, MAY 2012

Available online: 2 May 2012

Subject Heading: BUDGETARY REGULATION

JEL Classification:

Fischer O.V. PhD in Economics, associate professor of department "Theory of Finance, Credit and Taxation", Volgograd State University
olgafisher@yandex.ru

Chankseliani L.G. PhD in Economics, associate professor of department "Theory of Finance, Credit and Taxation", Volgograd State University
lanalash@mail.ru

The article, based on the disclosure of tax positions, tax appeal, tax risk, tax capacity, tax security categories' nature, as a component of the tax climate's category, unsubstantiated possibility and necessity of establishing a regional level, a favorable tax climate, which will be a factor in the region's financial and investment development.

Keywords: tax climate, tax appeal, tax activity, taxpayer's tax risk, tax capacity, tax safety

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

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