Eng During last 365 days Approved articles: 2065,   Articles in work: 293 Declined articles: 786 
Library

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.

This article can be downloaded freely in PDF format for reading. Download article

Bibliography:
Tyupakova N.N. Formirovanie nalogovogo mekhanizma raspredeleniya dobavlennoy stoimosti: teoriya,
metodologiya, praktika: Avtoref. diss. dokt. ekon. nauk. - Krasnodar 2011. 46 s.
Sokhova F.V. Nalogovyy mekhanizm razvitiya byudzhetnogo potentsiala regiona: Avtoref. diss. kand.
ekon. nauk. - Moskva 2008. 23 s.
Bushinskaya T.V. Regional'naya nalogovaya politika i osobennosti ee realizatsii (na primere Tul'skoy
oblasti): Avtoref. diss. kand. ekon. nauk. Moskva, 2009. 24 s.
Zherebtsov A.B. Upravlenie formirovaniem i razvitiem nalogovogo potentsiala regiona: Avtoref.
diss. kand. ekon. nauk. - Moskva 2007. 27 s.
Gubanova T.G. Regional'naya sistema nalogooblozheniya kak faktor razvitiya territorii // http:// www.
budgetrf.ru/Publications/Analysis/strategy/an_strategy_07222003/
Nalogovoe stimulirovanie innovatsionnykh protsessov / Otv. red. N.I. Ivanova. M.: IMEMO RAN,
2009. 160 s.
Christian Keuschnigg and Evelyn Ribi. Profi t Taxation, Innovation and the Financing of Heterogeneous Firms.
University of St. Gallen (IFF-HSG) January 4, 2010. 11 r.
Malkova Yu.V. Nalogi kak instrument razvitiya innovatsionnoy ekonomiki: Avtoref. dis. kand. ekon.
nauk. - Moskva 2011. 21 s.
OECD/Eurostat. Oslo Manual. OECD. Paris. 1997. p. 62
Jeffrey Owens Taxes for innovation: //www.oecdobserver.org/news/fullstory.php/aid/3271/
Shed'ko Yu.N. Nalogovoe stimulirovanie razvitiya ekonomiki innovatsionnogo tipa (regional'nyy as-
pekt) // Mezhdunarodnaya nauchn.-prakt. konf. Sovremennaya nalogovaya sistema: sostoyanie i perspektivy
(natsional'nyy i mezhdunarodnyy opyt 27 i 28oktyabrya 2011 god M.:VGNA Minfina Rossii, 2012 g.

Correct link to this article:
just copy this link to clipboard