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Giraev, V. K. Regional Taxation Policy in Terms of Investment Promotion

Published in journal "Taxes and Taxation", 2014-2 in rubric "PREDICTION AND PLANNING IN TAXATION", pages 124-137.

Resume: In the age of global crisis and limited budgetary resources it is necessary to review the established approaches to promotion of social and economic development of regions. Depending on a selected model of economic development, there are certain types of taxation policy. Shortterm priorities of the Government of the Russian Federation in the sphere of taxation policy include creation of an efficient and stable taxation system as the guarantee of budgetary sustainability. Noteworthy that the main goals of taxation policy are to support investments, develop human capital and increase business activity. The outlined priorities and goals are to be realized in regions with low financial resources. In order to encourage investments and encourage regions to raise their taxable capacity, it is necessary to overview the regional taxation policy. The present research article covers principles of regional taxation policy and establishes purposes and goals to achieve in order to extend regions potentials in attracting investment and increasing business activities. The author of the article underlines that it is necessary to distinguish between measures of financial and tax support of the Russian Federation constituents taking into account regional peculiarities of the economic structure. The author also offers the main directions in improving the system of state regulation when implementing regional investment programs and development strategies.

Keywords: taxes and taxation, regional taxation policy, types of taxation policy, taxable capacity, taxation system, investment promotion, tax revenues, budget, the taxation system efficiency, tax burden.

DOI: 10.7256/1812-8688.2014.2.11187

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