Ðóñ Eng Cn Translate this page:
Nota Bene. Books, journals, publishing technologies.
Please select your language to translate the article


You can just close the window to don't translate ☒
Library
 Your profile
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
Back to contents

Taxes and Taxation
Reference:

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

Abstract: 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

This article written in Russian. You can find original text of the article here .
References
1. Tyupakova N.N. Formirovanie nalogovogo mekhanizma raspredeleniya dobavlennoy stoimosti: teoriya,
2. metodologiya, praktika: Avtoref. diss. … dokt. ekon. nauk. - Krasnodar – 2011. – 46 s.
3. Sokhova F.V. Nalogovyy mekhanizm razvitiya byudzhetnogo potentsiala regiona: Avtoref. diss. … kand.
4. ekon. nauk. - Moskva – 2008. – 23 s.
5. Bushinskaya T.V. Regional'naya nalogovaya politika i osobennosti ee realizatsii (na primere Tul'skoy
6. oblasti): Avtoref. diss. … kand. ekon. nauk. – Moskva, 2009. – 24 s.
7. Zherebtsov A.B. Upravlenie formirovaniem i razvitiem nalogovogo potentsiala regiona: Avtoref.
8. diss. … kand. ekon. nauk. - Moskva – 2007. – 27 s.
9. Gubanova T.G. Regional'naya sistema nalogooblozheniya kak faktor razvitiya territorii // http:// www.
10. budgetrf.ru/Publications/Analysis/strategy/an_strategy_07222003/
11. Nalogovoe stimulirovanie innovatsionnykh protsessov / Otv. red. N.I. Ivanova. – M.: IMEMO RAN,
12. 2009. – 160 s.
13. Christian Keuschnigg and Evelyn Ribi. Profi t Taxation, Innovation and the Financing of Heterogeneous Firms.
14. University of St. Gallen (IFF-HSG) January 4, 2010. – 11 r.
15. Malkova Yu.V. Nalogi kak instrument razvitiya innovatsionnoy ekonomiki: Avtoref. dis. kand. ekon.
16. nauk. - Moskva 2011. – 21 s.
17. OECD/Eurostat. Oslo Manual. OECD. Paris. 1997. – p. 62
18. Jeffrey Owens Taxes for innovation: //www.oecdobserver.org/news/fullstory.php/aid/3271/
19. Shed'ko Yu.N. Nalogovoe stimulirovanie razvitiya ekonomiki innovatsionnogo tipa (regional'nyy as-
20. pekt) // Mezhdunarodnaya nauchn.-prakt. konf. «Sovremennaya nalogovaya sistema: sostoyanie i perspektivy
21. (natsional'nyy i mezhdunarodnyy opyt» 27 i 28oktyabrya 2011 god M.:VGNA Minfina Rossii, 2012 g.
Nota Bene
 
For authors
 
Other
 
Our sites
© 1998 – 2025 Nota Bene. Publishing Technologies. NB-Media Ltd.