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Mindlin, Yu. B., Shedko, Yu. N. Tax Mechanism in the Social and Economic System of a Region

Published in journal "Taxes and Taxation", 2012-6 in rubric "MODERN TAX EDUCATION", pages 95-101.

Resume: The article analyzes problems of tax policy and tax mechanism oriented at economic growth and innovation- based development of a region. It is proved that the tax mechanism can be actually effi ciently if only all its elements are being implemented at once and tax actions are defi ned by the general state and regional purposes and developmental tasks. The author describes problems arising when making the tax policy. At the end of the article it is concluded that local tax relations must be closely connected with innovative and investment potentials of territories which, in its turn, infl uence social and economic development of territories.

Keywords: tax potential, tax mechanism, tax policy in a region, innovation-based development of a region, social and economic development of a territory.

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