Home  Journals  Regional Economics: Theory and Practice  27(402) - 2015 July

Enhance the catalytic role of tax remissions and preferences in the mechanism of the formation of new institutions of territorial development

Vol. 13, Iss. 27, JULY 2015

Article PDF Version

Received: 8 December 2014

Received in revised form: 3 February 2015

Accepted: 17 February 2015

Available online: 31 July 2015

Subject Heading: REGION IN NATIONAL ECONOMY

JEL Classification: 

Pages: 12-23

Importance The article considers the problems of creating effective tax levers of effective functioning and stimulating of the economy. Despite the overall decline in the number of tax exemptions, tax incentives become the most relevant and common mechanisms of tax regulation.
     Objectives The goal is to analyze the impact of tax incentives on the establishment and operation of regional development zones, identification of problematic aspects of the revitalization of the incentive role of taxes when implementing regional investment projects for the development of individual industries.
     Methods To analyze different measures of State support of entrepreneurial activities in the areas of territorial development and examine the factors influencing the establishment of such zones, we used econometric methods.
     Results We have determined that one of the tools to encourage economic agents to invest profits in the development of own industrial base and the introduction of new technologies is the investment tax credit. We analyzed the conditions for creating and factors influencing the formation of territorial development zones.
     Conclusions and Relevance Based on the analysis of various kinds of tax incentives to revitalize investment processes, we determined directions of increase of their catalytic role and effective use in territorial development zones in economically underdeveloped regions of the Russian Federation. We developed a set of recommendations for the assessment of the effectiveness of tax incentives both for investors and for the budgetary system as a whole.

Keywords: development, efficiency, incentives, taxes, investor

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