Clustering of regional economy: tax aspect

Article considers application of clusters as the effective instrument of social and economic development of regions, taking into account application of tax preferences - reduction of a tax rate, granting tax benefits, namely: an exception of subject to taxation, of tax base at observance of certain conditions, use of the raising depreciation coefficients). Examples are tax preferences on: to income tax of the organizations (the raising depreciation coefficients), the VAT (release from research and development realization taxation), the property tax of the organizations (an exception of objects with high energy efficiency), to a transport tax (application of the lowered rates for the owners applying in definite purposes), to land tax (an exception of subject to taxation of the land plots used for definite purposes), insurance premiums (the lowered tariffs for the IT companies). An assessment of the offered tax benefits for support of the organizations entering a cluster and also indicators which can be used for assessment of efficiency of their activity is given (the advancing growth of consolidated revenues of the organizations of a cluster in comparison with growth of VRP of the territorial subject of the Russian Federation in which it is located; specific weight of size of the tax benefits provided to the organizations entering a cluster in the size of the additional tax payments which arrived from the above-stated taxpayers within the next three years; growth of investments into the organizations which are a part of a cluster in five years from the moment of creation; specific weight of expenses on research and development in five years from the moment of creation; the size of revenue of the organizations entering a cluster, for one ruble of the provided tax benefits; growth of a share of government procurement since the beginning of production by the organizations which are a part of a cluster; growth of consolidated revenues of the organizations of a cluster rather on various territorial subjects of the Russian Federation). Research writing purposes: to define tax aspects of a clustering of regional economy and to allocate the indicators estimating efficiency of tax regulation. The conclusions received during the research: the consequences of application of clusters as the effective instrument of social and economic development of regions, taking into account use of tax preferences are assessed

tax, cluster, regions, regional policy, tax benefits, gross regional product, regional economy, tax preferences, revenue, profit, innovations