Shabanova M.R., Shumyatskii R.I..
Investment tax deduction as an alternative to amortization
// Finance and Management. – 2020. – є 1.
– P. 103-113.
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Abstract: The object of this research is the investment tax deduction, which gives organizations the ability to reduce the calculated income tax contributing to reduction of income tax burden, freeing up finances, and allowing for faster replenishment of the capital asset fund of the organization. The subject of this research is the ability to use this deduction as an alternative to amortization. The author examines the economic impact of an organization in application of investment tax deduction and amortization withholdings based on various forms of property and international accounting standards. This article presents the results of comparative analysis of amortization withholdings and investment tax deduction. The author calculates the economic impact of application of investment deduction, methods of amortization, as well as application of amortization bonus, and studies international experience. Despite the difficulty of the question in hand from the practical perspective, in light of absence of statistical data and clarification from the Ministry of Finance of the Russian Federation, as well as case law on the application of this legislative norm, the author determines the key advantages and disadvantages of using investment deduction. The description is given to the risks of applying investment tax deduction; recommendations are formulated for using the investment tax deduction.
Keywords: abroad depreciation, equity investments, tax optimization, risks of investment deduction, bonus depreciation, depreciation methods, depreciation, investment tax deduction, depreciation IFRS, advantages of investment deduction
Prikaz Minfina Rossii ot 28.12.2015 є 217n (red. ot 11.07.2016) ЂO vvedenii Mezhdunarodnykh standartov finansovoy otchetnosti i Raz'yasneniy Mezhdunarodnykh standartov finansovoy otchetnosti v deystvie na territorii Rossiyskoy Federatsii i o priznanii utrativshimi silu nekotorykh prikazov (otdel'nykh polozheniy prikazov) Ministerstva finansov Rossiyskoy Federatsiiї (Zaregistrirovano v Minyuste Rossii 02.02.2016 є 40940): prilozhenie є 8 ЂMezhdunarodnyy standart finansovoy otchetnosti (IAS) 16 ЂOsnovnye sredstvaї // Spravochno-informatsionnaya sistema ЂKonsul'tantPlyusї [Elektronnyy resurs] : ofitsial'nyy sayt / Konsul'tantPlyus Ц Elektronnye dannye. Ц M., 2019. Ц Rezhim dostupa: http://www.consultant.ru/document/cons_doc_LAW_193532/#dst100014 , svobodnyy.
Otchet o nalogovoy baze i strukture nachisleniy po nalogu na pribyl' organizatsiy po forme є 5-P za 2015-2017 gody // Federal'naya nalogovaya sluzhba [Elektronnyy resurs] : ofits. cayt. / FNS Rossii Ц Elektron. dan. Ц M., 2015 Ц 2017. Ц Rezhim dostupa: http://www.nalog.ru , svobodnyy.<
Present-Time Institutional Constraints of Tax Incentives When the Latter Prevent the Economic Growth
// Finance and Management. – 2018. – є 2.
– P. 27-42.
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Abstract: Efficient tax incentives are supposed to contribute to the economic growth in long-term and short-term perspectivbes. In this research Steshenko analyzes institutional constraints of tax incentives, in particular, susceptibility of an economic sector to tax incentives; the fact that tax incentives are constrained by budget losses as a result of falling out tax revenues ('tax expenses'); vertical (sectoral) orientation of tax incentives; competence of tax authorities to evaluate the final results when granting tax benefits. The author in detail describes each constraint from the point of view of the way it affects the economic growth. In the course of his research the author has applied economic statistical, historical logical, comparative and restrospective analysis methods as well as the systems approach to studying economic phenomena and processes. The author makes theoretical provisions about the essense and role of the motivating function of taxes in terms of institutional constraints of tax incentives that prevent the economic growth (susceptibility of an economic sector to tax incentives; the fact that tax incentives are constrained by budget losses as a result of falling out tax revenues ('tax expenses'); vertical (sectoral) orientation of tax incentives; competence of tax authorities to evaluate the final results when granting tax benefits) and makes recommendations regarding adapting of tax incentives to aforesaid constraints for the purpose of boosting the economic growth.
Keywords: tax policy, institutional constraints, branches of national economy, economic growth, tax break, tax, tax incentives, tax mechanism, tax expenditures, tax administration
Forma є5-VN ЂOtchet o nalogovoy baze i strukture nachisleniy po vodnomu naloguї, godovaya.
Goncharenko L.I., Mel'nikova N. P. O novykh podkhodakh k politike primeneniya nalogovykh l'got i preferentsiy v tselyakh stimulirovaniya razvitiya ekonomiki // Ekonomika. Nalogi. Pravo. Ц 2017. Ц є 2. Ц S. 96-104.
Chaykovskaya L.A., Yakushev A.Zh. Nalogovoe regulirovanie kak instrument strategicheskogo upravleniya razvitiem innovatsionnogo sektora ekonomiki. // Nalogi i nalogooblozhenie . Ц 2016. Ц є 1. Ц S. 20-27. DOI: 10.7256/1812-8688.2016.1.17431
Panskov V.G. Ч Printsipy nalogooblozheniya i ikh otrazhenie v rossiyskom nalogovom zakonodatel'stve // Nalogi i nalogooblozhenie. Ц 2017. Ц є 10. Ц S. 17-26. DOI: 10.7256/2454-065X.2017.10.24450 URL: http:// nbpublish.com/library_read_article.php?id=24450
Forma є5-TN "Otchet o nalogovoy baze i strukture nachisleniy po transportnomu nalogu", godovaya.
Forma є5-MN ЂOtchet o nalogovoy baze i strukture nachisleniy po mestnym nalogamї, godovaya.
Forma є5-NDPI "Otchet o nalogovoy baze i strukture n
The Correspondence Between Penalty Fee Based on the Tax Law and 'Moratorium Percents' Based on the Bankruptcy Law
// Finance and Management. – 2018. – є 1.
– P. 40-44.
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Abstract: Legal regulation of Russian enterprises' bankruptcy attracts attenion of many researchers, however, they mostly focus on theoretical and practical issues that may arise in the process of applying bankruptcy procedures set forth by the law and quite rarely discuss such questions as the bankruptcy tax regime. The correspondence between tax and levy laws and bankruptcy laws have never been a matter of complete research before even though certain aspects have been analyzed in some researches. The present research is based on the method of comparative law. In his research Izvekov describes contradictions of the bankruptcy laws and tax and levies laws anduses such methods as legal modelling to solve the problem. The author has developed theoretical and practical recommendations on how to achieve the aforesaid objecttive in the spheres of tax legislation and bankruptcy legislation. The research results can be used by authorized authorities and arbitration courts as mechanisms of performing tax obligations modified according to the order set forth by the Bankruptcy Law. The researcher also makes recommendations on how to improve the provisions of the tax law and bankruptcy law that provide for the fiscal interest of the state.
Keywords: bankruptcy law, settlement agreement, insolvency, bankruptcy, liquidated damages, moratorium, penalty fee, tax, obligatory payment, legal source
Sarbash S.V. Finansovoe ozdorovlenie i vneshnee upravlenie // Nesostoyatel'nost' (bankrotstvo): Nauchno-prakticheskiy kommentariy novell zakonodatel'stva i praktiki ego primeneniya / Pod red. V.V. Vitryanskogo. M.: Statut, 2010. S. 199.
Rashchevskiy E. Moratoriy na udovletvorenie trebovaniy kreditorov // Khozyaystvo i pravo. 2001. є 11. S. 20.
Izvekov S.S. Spornye voprosy ispolneniya nalogovykh obyazannostey po nalogu na dokhody fizicheskikh lits organizatsiyami v delakh o bankrotstve // Rossiyskiy yuridicheskiy zhurnal. 2016. є 5. S. 54.
Zabuga I.A. Posledstviya vvedeniya vneshnego upravleniya // Zakony Rossii. 2007. є 3. S. 49.
Izvekov S.S. Otdel'nye aspekty nalogooblozheniya nalogom na dokhody fizicheskikh lits pri bankrotstve nalogovogo agenta // Nalogi i finansovoe pravo. 2016. є 5. S. 126-133.
Grazhdanskoe pravo. T. 1: Uchebnik / Pod red. A.P. Sergeeva, Yu.K. Tolstogo. M.: TK Velbi, 2002. S. 368.
Borisov A.N. Kommentariy k Federal'nomu zakonu ot 26 oktyabrya 2002 g. є 127-FZ ЂO nesostoyatel'nosti (bankrotstve)ї (postateynyy)
Corporate Property Tax as an Instrument for Expanding Energy Efficiency of the Russian Economy
// Finance and Management. – 2016. – є 4.
– P. 173-180.
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Abstract: The article is devoted to the problems of the fiscal expansion of energy efficiency as part of the Russian economy. In her article Kazhaeva analyzes indicators of energy security over the period since 2009 till 2013. She describes rare instruments that are used as tax incentives to increase energy efficiency in Russia based on the effective legislation. Special attention is paid to the property tax privilege granted for buying energy-efficient equipment as a very important instrument for encouraging energy-efficient modernization of basic assets. Based on the anaysis of data, the author defins the main problems arising in the process of encouraging energy-efficient Russian economy at the present time. The research has been made using the indicative assessment method and economical statistical methods. To develop recommendations on how to improve tax incentives for investments into energy-efficient production, the author analyzes experience of foreign states. As a result of her research, Kazhaeva makes conclusions about sector-specific privileges that do not cover the spheres of production and energy distribution; the fact that taxpayers do not demonstrate a demand in these privileges because the share of taxpayers using privileges granted for energy-efficient production out of the general number of taxpayers is too low due to limited knowledge about privileges and benefits. The author emphasizes the need to pay more attention to alternative energetics. According to the author, this will have a positive effect not only on energy security and contribute to the sustainable development of Russia's economy.
Keywords: energy-efficient equipment, alternative energetics, fuel and energy resources, energy consumption, property, encouragement, energy efficiency, privilege, tax, energy security
Dzhaarbekov S. M. Nalogovye l'goty dlya energoeffektivnykh ob'ektov / /[elektronnyy resurs] // [AVOK] / Rezhim dostupa: http://www.abok.ru/for_spec/articles.php?nid=5136
Seredkin E.M. Nalogovoe stimulirovanie povysheniya energoeffek-tivnosti natsional'noy ekonomiki / / [Dissertatsiya na pravakh rukopisi ] / Rezhim dostupa: http://www.fa.ru/dep/ods/autorefs/Dissertations/%D0%A1%D0%B5%D1%80%D0%B5%D0%B4%D0%BA%D0%B8%D0%BD%20%D0%95.%D0%9C.%20(27.05.2014)%2000bb742ed01bc25cf357deb2f43286af.pdf
Lipatov Yu.A. Energoeffektivnost' i energosberezhenie kak osnovnaya zadacha rossiyskoy enregetiki.//Akademiya energetiki-2010.-S.52-54
Kormishkina L.A., Sygonina I.E. Ustoychivoe ekonomicheskoe razvi-tie: neobkhodimost', soderzhanie i usloviya perekhoda.// Vestnik Mor-dovskogo universiteta T.14-є3-4.-2004.-S.3-6
Kormishkin E.D., Kormishkina L.A. Problemy ustoychivogo razvitiya regiona v kontekste ekonomicheskoy bezopasnosti strany //Yuridicheskaya nauka i praktika:Vestnik Nizhegorodskoy akademii MVD Rossii.-є4.-2004.-S.173-183
Factor Analysis of Tax Efficiency
// Finance and Management. – 2016. – є 4.
– P. 181-190.
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Abstract: The subject of the research is the assessment of the degree to which taxes influence financial indicators of company's performance in the process of tax optimization. The assessment involves division of the factor model into two elements: assessment of the influence of taxes on profits and expenses of an economic entity and assessment of the infuence of taxes on one another. The purpose of the research is to perform a quantitative analysis of the influence of taxes on company's financial indicators and analyze the mutual influence of taxes on the optimization process in order to make a grounded decisin about tax planning and to abstract from an activity performed by a company and taxation scheme used by them. The methodological basis of the research involves principles and methods of calculating tax optimization criterion that reflects the effect expected from tax planning. The basic optimization criterion was compelted with the ratio taking into account factors and specific features of taxpayer's activity and structure of taxes payable. When making the final formula of a universal criterion the author takes into account the optimization sign that reflects situations when the decrease in the amount of some taxes leads to the growth of others. The result of the research is the calculation of the ratio according to the universal criterion formula for an existing company and description of regular patterns of taxes influencing one another in the process of tax optimization. Taxes are classified into groups according to the evaluation factor of optimization practicability: taxes needed to be optimized in a mandatory manner; taxes that may be optimized if there are certain conditions allowing to achieve a high financial and time effect; and taxes that should not optimized at all. The novelty of the research is caused by the fact that the author offers the evaluation factor of the influence of taxes on company's financial indicators when calculating the economic effect expected from tax optimization; defines groups of taxes according to calculated evaluation factor of the optimization practicability; and suggests the system of interaction of taxes in the process of tax planning. The author also gives recommendations on how to record the evaluation factor of the influence of taxes on company's financial indicators according to the formula of calculating the economic effect expected from optimization depending on the choice of taxes for optimization of a company using general scheme or simplified scheme of taxation or refusal from ineffective schemes of optimization and calculation of mutual influence of taxes in the process of tax planning.
Keywords: profit, enterprise, factor model, tax structure, mutual influence of taxes, tax planning, efficiency, expense, revenues, taxes
Seryakova, S. P. Vybor rezhima nalogooblozheniya predpriyatiyami malogo biznesa v tselyakh optimizatsii nalogovoy nagruzki [Tekst] / S. P. Seryakova, N. I. Reshetnikova // Vlast' i upravlenie na Vostoke Rossii. Ц 2015. Ц є 4 (73). Ц S. 96Ц102. Ц Bibliogr.: s. 102.
Nalogooblozhenie. Vedenie biznesa / Gruppa Vsemirnogo banka. Ц http://russian.doingbusiness.org/methodology/paying-taxes.
Garnov, A. P. Planirovanie nalogov v strategii optimizatsii raskhodov promyshlennogo predpriyatiya [Test] / A. P. Garnov, L. A. Chaykovskaya // MIR (Modernizatsiya. Innovatsii. Razvitie). Ц 2012. Ц є 11.Ц S. 90Ц95. Ц Bibliogr.: s. 95.
Garnov, A. P. Planirovanie nalogov v strategii optimizatsii raskhodov promyshlennogo predpriyatiya [Test] / A. P. Garnov, L. A. Chaykovskaya // MIR (Modernizatsiya. Innovatsii. Razvitie). Ц 2012. Ц є 12.Ц S. 100Ц102. Ц Bibliogr.: s. 102.
Krasnova, O. I. Sovershenstvovanie sistemy nalogooblozheniya sub'ektov malogo biznesa [Tekst] / O. I. Krasnova // Nauka i obrazovanie: khozyaystvo i ekonomika; predprinimatel'stvo; pravo i
Namestnikov A.S., Kaznacheev A.I..
Registration for Capital Depreciation for Taxation Purposes In Terms of the Russian Economy Reindustrialisation
// Finance and Management. – 2016. – є 3.
– P. 190-198.
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Abstract: The article is devoted to the basic instruments of tax credits used to promote depreciation of capital production funds as well as problems arising in the process of their application and possible solutions. The subject of the research is the tax rebates and preferences for corporate tax relating to charging depreciation. The authors examine the results of applying depreciation methods that increase depreciation factors in the sphere of tax accounting over the period since 2007 till 2014, prospects for using tax credit, bonus depreciation in Russia as well as experience of foreign states in promoting renovation of capital assets. The authors pay special attention to increasing the role of tax instruments in the process of reindustrialisation of the Russian economy. The main conclusion of the research is that existing tax preferences are not sufficient enough to promote renovation of capital assets which undoubtedly slows down the transfer to reindustrialisation of the Russian economy. The authors' contribution to the topic is that they offer ways to increase efficiency of tax preferences including those based on the experience of foreign states.
Keywords: reindustrialisation, credit against tax, depreciation of capital funds, tax credit, multiplying depreciation factor, bonus depreciation, capital funds, deindustrialization, tax risks, tax rebates
Koroleva L.P. Perspektivy sovershenstvovaniya mekhanizma vzimaniya naloga na pribyl' organizatsiy v Rossii // Nalogi i finansy. - 2014. - є2. S.32-40.
Babaeva Z.Sh. Problemy primeneniya amortizatsionnoy premii na praktike // Finansy i kredit. - 2007. - є41. S.61-64.
Kudryavtsev V.A., Moskvin Ya.A. Novye formy moral'nogo iznosa i sroki ikh nastupleniya v usloviyakh innovatsionnoy ekonomiki // Izvestiya Tul'skogo gosudarstvennogo universiteta. Ekonomicheskie i yuridicheskie nauki. - 2014. - є1. S.242-249.
Samburskaya N.I. Otsenka osnovnykh parametrov amortizatsionnoy politiki ukrainy na osnove izucheniya nalogovykh mekhanizmov nachisleniya amortizatsii v ssha, germanii, avstrii i rossiyskoy federatsii // Vestnik Belgorodskogo universiteta kooperatsii, ekonomiki i prava. - 2011. - є1. S.405-411.
Lizina O.M., Namestnikov A.S., Kaznacheev A.I. Deindustrializatsiya kak faktor, sderzhivayushchiy innovatsionnyy ekonomicheskiy rost // Kontentus. - 2015. - є2.
Koroleva L.P., Kandrashkina M.A. Nalogovyy kredit kak instrument stimulirovaniya nauchno-is
Chesnokova L.A., Yashina N.I..
The Tax Burden in the Russian Federation Agricultural Sector and the Need to Change it
// Finance and Management. – 2016. – є 2.
– P. 118-124.
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Abstract: The subject of the research is the tax burden of agricultural producers in the Russian Federation regions. As a result of the import substitution strategy, a Russian agricultural procuder is viewed as the provider of the basic products to the population. Based on different references, today Russian agricultural producers can provide 40% - 65% of the country's level of consumption. In order to avoid possible deficit, it is necessary to expand capacities and volumes of agricultural producers. The level of tax impact plays an important role in the development of this sphere. The purpose of the present resaerch is to define the level of the tax burden for each Russian Federation constituents and define regions with the greater tax burden. In the coruse of the research the authors have applied the methods of statistical and historical analysis of data presented on the website of the Federal Tax Service of the Russian Federation and Federal State Statistics Service of the Russian Federation. The novelty of the research is caused by the fact that the authors divide 83 Russian Federation constituents into 7 groups depending on their level of tax burden. As a result of the research the authors make a conclusion that the greater part of the Russian Federation constituents lie the average level of tax burden on agricultural producers, however, there are 10 Russian regions that suffer from increased tax burden.
Keywords: sector, Federal Tax Service of the Russian Federation, tax rate, targeted politics, Russian Federation constituents, agricultural producers, tax, tax exemptions, variation coefficient, tax burden
Rossiyskaya Federatsiya. Zakony. Nalogovyy Kodeks Rossiyskoy Federatsii [Tekst]: [Prinyat Gosudarstvennoy Dumoy 16 iyulya 1998 goda]-v redaktsii ot 24 noyabrya 2014 g. N 366-FZ
Pis'mo Minfina Rossii ot 23 noyabrya 2012 g. є 03-03-06/1/611
Pis'mo Minfina Rossii ot 15 oktyabrya 2012 g. є 03-03-06/1/550
Pis'mo Minfina Rossii ot 27 maya 2011 g. є 03-03-06/1/313
Balinova V.S. Statistika v voprosakh i otvetakh: Ucheb. posobie. Ц M.: TK.Velbi, Izd-vo Prospekt, 2004.-344s.
Shul'ga I.N. Nulevaya stavka naloga na pribyl' dlya sel'khozproizvoditeley // Uchet v sel'skom khozyaystve.-є3. Ц 2014.
Byulleteni o sostoyanii sel'skogo khozyaystva-URL: http://www.gks.ru (data obrashcheniya: 08.11.2015).
Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby-URL: http://www.nalog.ru (data obrashcheniya: 10.11.2015).
Rossiya Ц metody rascheta nalogovoy nagruzki. Ц Elektronnyy resurs. Ц URL: http://wonderties.com/rossiya-metody-rasheta-nalogovojnagr/ (data obrashcheniya: 10.11.2015)
Giraev V.K. Metodologiya stimuliruyushchego upravleniya nalogooblozheniem khozyays
Improving Taxation of Commercial Banks Under the Conditions of Innovation-Driven Economy
// Finance and Management. – 2016. – є 1.
– P. 128-152.
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Abstract: The subject of the research article is the combination of financial and economic relations between commercial banks, tax authorities and economic entities in the process of taxaton. The author examines theoretical and practical aspects of developing taxation of the financial sector, in particular, commercial banks. This is an obviously important research topic because developing taxation of the financial sector has always been the indicator of the economic development in general as well as the indicator of the developed financial policy while taxation of commercial banks is the essential element of the 'proper operation' of the country's finance system. In this research Nikulkin has analyzed aspects of taxation of foreign commericial banks and offers measures aimed at improving the process of taxation of commercial banks in the territory of the Russian Federation. The scientific novelty of the research is caused by the fact that the author has developed theoretical provisions and practical recommendations on developing taxation of commercial banks taking into account peculiarities of their activity under the conditions of further reformation of the country's taxation sytem. The author concludes that in response to the processes ongoing as part of the innovation-driven economy, improving taxation of commercial banks will increase tax revenues which, in the long run, will improve the country's economy in general. Moreover, by restributing gained revenues the government will be able to solve the problems of disadvantaged people and relieve the social tension.
Keywords: Taxation, Commercial Bank, Economy, Budget, Income, Taxpayer, Ministry of Finance, Central Bank of the Russian Federation, Tax Administration, Financial institutions
Usatova L.V. Bukhgalterskiy uchet v kommercheskikh bankakh: ucheb.posobie dlya vuzov.-M.:Dashkov i Ko, 2011. Ц 392 s.
ЂNalog na finansovye operatsii v ES: vvedenie ne za goramiї.// Nalogovyy obzor.-2014..-є5.
Nalogi v Germanii [Elektronnyy resurs]. Ц Rezhim dostupa: http://www.cleverinvest.ru/nalogooblozhenie/nalogi-v-germanii.php
T.V.Muravleva ЂNalogooblozhenie organizatsiy finansovogo sektora ekonomikiї Saratov, 2014.-S.5-63.
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Volkova E.G. ЂVliyanie pryamogo nalogooblozheniya na effektivnost' deyatel'nosti promyshlennykh organizatsiyї Moskva, 2012.-S. 1-8.
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Koroleva L.P., Egorova T.V..
Corporate Property Tax Privilege: Assessment of Shortfall in Income and Principles of Exemptions (the Case Study of the Republic of Mordovia)
// Finance and Management. – 2015. – є 4.
– P. 130-145.
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Abstract: Transition of the Russian Federation to real estate taxation solves many problems of property taxation, but leaves tax exemptions practice at the level of the Russian Federation constituents without changes. According to the current tax legislation, the authorities of regions are entitled to impose individual items of the corporate property tax and get in the long term more plenary powers for tax on real corporate estate. As a result, researches and suggestions to improve tax exemption practice at the regional level become of high importance and relevance. The authors of the present article provide an assessment of shoftfall in income of regional budgets as a result of corporate property tax exemption over the period of 2010-2013, analysis of their composition based on indications of their share in the overall volume of tax deductions represented on the given tax, cost-effectiveness analysis as well as conformity to the main requirements of the Russian Federation regulation and achievements in the theory of taxes and charges using the example of the Republic of Mordovia. In their research the authors have applied the methods of economic analysis such as construction of the descriptive model, vertical and horizontal analysis, cost-and-saving factors of tax exemptions. Informative basis involved regulatory legal acts in field of taxes at the federal and legislative levels and analytical reports provided by the Department of the Treasury of the Republic of Mordovia and Federal Tax Agency's Department of the Russian Federation in the Republic of Mordovia. As a result of the research, the authors have defined principles of corporate property tax exemptions according to which the regional taxation policy should be developed in the medium term. According to the authors, implementation of the described proposals for improving the practice of corporate property tax exemptions will enhance the financial sustainability of regional budgets and to strengthen the tax potential of the territories.
Keywords: region, efficiency, budget, preference, privilege, organization, property, tax, expenses, income
Nalogovyy kodeks RF ot 31.07.1998 є 146-FZ (deystvuyushchaya redaktsiya ot 04.10.2014). Ц [Elektronnyy resurs] Ц Rezhim dostupa:-http://consultant.ru
O naloge na imushchestvo organizatsiy: Zakon Respubliki Mordoviya ot 27.11.2003 є 54-Z. Ц [Elektronnyy resurs] Ц Rezhim dostupa:-http://consultant.ru
O gosudarstvennoy podderzhke investitsionnoy deyatel'nosti v Respublike Mordoviya: Zakon Respubliki Mordoviya ot 20.02.2006 є 6-Z. Ц [Elektronnyy resurs] Ц Rezhim dostupa:-http://consultant.ru
Vdovin S.M. Investitsionnaya privlekatel'nost' kak faktor ustoychivogo razvitiya regiona// Ekonomicheskiy analiz: teoriya i praktika. 2014. є 41 (392). S. 20-27.
Vdovin S.M. Razvitie infrastrukturnogo potentsiala v tselyakh ustoychivogo razvitiya regiona// Regional'naya ekonomika: teoriya i praktika. 2014. є 25. S. 10-18.
Mayburov I.A. Otsenka nalogovykh raskhodov i effektivnosti nalogovykh l'got: Metodologiya resheniya zadachi// Obshchestvo i ekonomika. 2013. є 4. S. 71-91.
Morozova G.V., Zhuravleva I.V. Problemy razvitiya nalogovoy sistemy RF v uslovi