Simonov S.V.Financial University under Government of Russian Federation, Orel Branch, Orel, Russian Federation SVSimonov@fa.ru
Ageev A.V.Financial University under Government of Russian Federation, Orel Branch, Orel, Russian Federation VAgeev@fa.ru
Within the RF tax law boundaries, the Russian regions are active enough to pursue a policy of tax deductions to promote investment and keenly compete for investors' money. The authors consider the Orel region as a case study to examine the practice of tax stimulation of investment activities in the regions of Russia. The authors submit an outline of reimbursement of production infrastructure expenses of the RF subjects.
Keywords: region, investment, tax incentives
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