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Regional Economics: Theory and Practice
 

Assessing the impact of priority social and economic development area residents' tax burden on the Amur Oblast's investment activities

Vol. 19, Iss. 7, JULY 2021

Received: 29 April 2021

Received in revised form: 27 May 2021

Accepted: 9 June 2021

Available online: 15 July 2021

Subject Heading: INNOVATION AND INVESTMENT

JEL Classification: R12, R13, R50

Pages: 1303–1333

https://doi.org/10.24891/re.19.7.1303

Vilena A. YAKIMOVA Amur State University (AmSU), Blagoveshchensk, Amur Oblast, Russian Federation
vilena_yakimova@mail.ru

https://orcid.org/0000-0001-5866-5652

Valeriya A. ANDROSOVA Amur State University (AmSU), Blagoveshchensk, Amur Oblast, Russian Federation
androsovaleriya@mail.ru

ORCID id: not available

Subject. This article deals with the issues related to the tax burden of enterprises.
Objectives. The article aims to analyze the impact of the tax burden of companies using preferential taxation on the investment activities of the region.
Methods. For the study, we used the methods of analysis, classification, comparison, generalization, grouping, modeling, pair correlation (Pearson coefficients), and the statistical methods.
Results. The article describes the impact of the priority social and economic development area (PSEDA) residents' tax burden and tax amount on the investment activities of the region. The residents' tax burden is determined on the basis of the amount of capital invested and income.
Conclusions. Despite tax breaks and preferences, most residents experience an increase in the tax burden. Many businesses do not benefit from tax breaks. However, the terms of preferential taxation continue attracting residents.

Keywords: tax burden, advanced development zone, performance, tax incentives, investment activity

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