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Impact of tax policy on the economy of regions

Trusova N.S. Southwest State University (SWSU), Kursk, Russian Federation ( sonya78@yandex.ru )

Journal: Regional Economics: Theory and Practice, #6, 2017

Importance The article deals with the theoretical, methodological and practical aspects of the impact of fiscal policy on the economy of regions.
Objectives The article aims to analyze the impact of tax policy on the economy of regions and provide a theoretical and methodological support to the effective application of tax policy at the regional level, taking into account the circumstances and nature of development of the region.
Methods For the study, I used the dialectical method, methods of structural-functional, economic and statistical analyses (including a cluster analysis), a tabular interpretation of evidence-and fact-based information. A systems approach is essential in substantiating the directions and tools for the management of regional development.
Results The article justifies and proposes certain directions of modernization of tax policy and the corresponding tools, appropriate to the condition, features and strategic goals of regions.
Conclusions and Relevance The study will help establish a scientific basis for improving the effectiveness of tax policy in the region. The developed methodological tools can constitute the basis of managerial activity to form and implement a new tax policy aimed at stimulating the economic development of the regions.


Impact of tax policy on the economy of regions

Trusova N.S. Southwest State University (SWSU), Kursk, Russian Federation ( sonya78@yandex.ru )

Journal: International Accounting, #12, 2019

Subject The article deals with the theoretical, methodological and practical aspects of the impact of fiscal policy on the economy of regions.
Objectives The article aims to analyze the impact of tax policy on the economy of regions and provide a theoretical and methodological support to the effective application of tax policy at the regional level, taking into account the circumstances and nature of development of the region.
Methods For the study, I used the dialectical method, methods of structural-functional, economic and statistical analyses (including a cluster analysis), a tabular interpretation of evidence-and fact-based information. A systems approach is essential in substantiating the directions and tools for the management of regional development.
Results The article justifies and proposes certain directions of modernization of tax policy and the corresponding tools, appropriate to the condition, features and strategic goals of regions.
Conclusions and Relevance The study will help establish a scientific basis for improving the effectiveness of tax policy in the region. The developed methodological tools can constitute the basis of managerial activity to form and implement a new tax policy aimed at stimulating the economic development of the regions.


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