Regional Tax Incentives and their Impact on the Investment Activities of Organizations
- 作者: Moroz V.V.1
-
隶属关系:
- Financial University under the Government of the Russian Federation
- 期: 卷 17, 编号 4 (2021)
- 页面: 44-49
- 栏目: Articles
- URL: https://journals.eco-vector.com/2541-8025/article/view/532148
- ID: 532148
如何引用文章
开放存取
##reader.subscriptionAccessGranted##
详细
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.
全文:
作者简介
Viktor 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
参考
- Налоговый кодекс Российской Федерации от 31.07.1998 № 146- ФЗ: часть первая (ред. от 17.03.2021) [Электронный ресурс]//Справочная правовая система Консультант Плюс. URL: http://www.consultant.ru/ (дата обращения: 21.03.2021)
- Даниил Егоров подвел итоги работы налоговых органов за 8 месяцев 2020 года // Официальный сайт ФНС РФ. - 2020.
- данные ФНС / [Электронный ресурс]. - Режим доступа URL: https://www.nalog.ru/opendata
- Информационно-правовой портал ГАРАНТ. URL: www.garant.ru (дата обращения: 20.03.2021)
- Консультант Плюс. URL: http://www.consultant.ru/ (дата обращения: 19.03.2021)
- Федеральная служба государственной статистики. URL: http://www.gks.ru/ (дата обращения: 21.03.2021)
补充文件
