Regional Tax Incentives and their Impact on the Investment Activities of Organizations
- Authors: Moroz V.V.1
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Affiliations:
- Financial University under the Government of the Russian Federation
- Issue: Vol 17, No 4 (2021)
- Pages: 44-49
- Section: Articles
- URL: https://journals.eco-vector.com/2541-8025/article/view/532148
- ID: 532148
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Abstract
The article analyzes tax benefits and levies during their administration by tax authorities. Proposed is the transition to the use by taxpayers of tax instruments, such as deferral, installment plan, benefits, preferences, etc. to reduce tax arrears, write off tax arrears that cannot be collected, carry out offsets for taxes and levies at the expense of existing overpayments from taxpayers. These tax instruments allow regional authorities to implement them in their territories and thus support investment policies for taxpayers and their regions.
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About the authors
Viktor V. Moroz
Financial University under the Government of the Russian Federation
Email: mvv88@list.ru
Cand. Sci. (Econ.), Associate Professor, Professor of the Department of Taxes and Tax Administration Moscow, Russian Federation
References
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