Evaluation of Tax Efficiency for Organizations: Regional Aspect

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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, Moscow

Violetta V. Kadykova

Financial University under the Government of the Russian Federation

Email: vilu182@yandex.ru

Faculty High School of Business

Russian Federation, Moscow

References

  1. Tax Code of the Russian Federation. Part second//Union of Right Forces Consultant Plus.
  2. The main directions of the budget, tax and customs-tariff policy for 2024 and the planning period of 2025 and 2026.
  3. Malice N.I. Increasing the role of the tax policy of the Russian Federation in mobilizing financial resources // Finance. 2023. № 1. P. 33–38.
  4. Panskov V.G. On the question of the essence of the concept of «tax benefit»// Finance. 2023. V. 1. P. 21–28.
  5. Semkina T.I., Steshenka Yu.I., Sorokin A.V. System of tax benefits on the property tax of organizations // Finance. 2023. № 9. P. 39–44.
  6. Smirnova E.E. Topical issues of identifying unjustified tax benefits //Problems of economics and legal practice. 2023. V. 1. P. 279–283.
  7. Official website of the Federal Tax Service of Russia. URL: https://www.nalog.ru.

Supplementary files

Supplementary Files
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1. JATS XML
2. Fig. 1. Structure of tax revenues of the Amur Region. Source: official website of the Federal Tax Service of Russia.

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3. Fig. 2. Sectoral structure of organizations operating in the Amur Region. Source: Rosstat of Russia.

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