Evaluation of Tax Efficiency for Organizations: Regional Aspect
- Authors: Smirnova E.E.1, Kadykova V.V.1
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Affiliations:
- Financial University under the Government of the Russian Federation
- Issue: Vol 20, No 1 (2024)
- Pages: 211-216
- Section: Finance
- URL: https://journals.eco-vector.com/2541-8025/article/view/633422
- EDN: https://elibrary.ru/FPOHPS
- ID: 633422
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Abstract
The article analyzes the effectiveness of tax benefits by example Tax on property of organizations in the Amur region. The study includes an assessment of statistical data on tax revenues to the regional budget, as well as the structure of the benefits provided. On the example of individual taxpayers, the problems of applying tax benefits in terms of reducing the tax base due to exclusion from the object of taxation are considered, as well as when applying a reduced tax rate. The regional dimension is taken into account. Features of development of the subject of the Russian Federation in the financing of new projects. The paper presents possible solutions to improve the efficiency of tax benefits.Research writing purposes:determining the main tax benefits, which are applied by taxpayers-organizations on separate taxes and to allocate directions of increase in efficiency taking into account regional features.The conclusionsreceived during the research: assessed the current situation with tax benefits on the property tax of organizations at the regional level and considered ways to improve efficiency.
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About the authors
Elena E. Smirnova
Financial University under the Government of the Russian Federation
Author for correspondence.
Email: elenasmirnova@mail.ru
Cand. Sci. (Econ.), Associate Professor, Associate Professor of the Taxes and tax administration Department
Russian Federation, MoscowVioletta V. Kadykova
Financial University under the Government of the Russian Federation
Email: vilu182@yandex.ru
Faculty High School of Business
Russian Federation, MoscowReferences
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