Optimization Of Methodological Support Of The Tax Benefits Implementation In The Regions: The Practice Of The Perm Territory

Alexandr I. Tatarkin, Andrey D. Maksimov, Timophey A. Maksimov

Abstract


The article examines the problem of methodological support for the determination of the regional tax benefits. The Methodology of assessment of tax benefits adopted in the Perm Territory was chosen as an object of analysis because the relatively long period of application of preferences allowed to form adequate statistical base. The research explores the consistency of the estimation of budget, economic, investment and social efficiency of the application of tax privileges as calculated on the basis of the Methodology. The authors also formulate their proposals in respect of its enhancement.

Keywords


Tax benefits; budget efficiency; economic efficiency; investment performance; social efficiency; efficiency rating methodology; profit tax relief; property tax relief

Full Text:

PDF

References


Vikhanskiy, O. S. & Naumov, A. I. (2011). Menedzhment [Management]. Moscow, Magistr; Infra-M, 288.

Gerasimova, Ye. B., Borilenko, V. I. & Petrusevich, T. V. (2012). Teoriya ekonomicheskogo analiza [Theory of the economic analysis]. Moscow, Infra-M, 368. (The higher education).

Glazyev, S. Yu. (2014). Doklad na zasedanii Nauchnogo Soveta RAN po kompleksnym problemam yevraziyskoy ekonomicheskoy integratsii, konkurentosposobnosti i ustoychivomu razvitiyu 06 noyabrya 2014 [The report at the meeting of Scientific Council of the Russian Academy of Sciences on systemic problems of the Euroasian economic integration, competitiveness, and sustainable development, November 06, 2014]. Available at: http://www.glazev.ru/sng_razdel/379/.

Kolodina, I. G. (2014, March 18). Nenuzhnaya skidka [Unnecessary discount]. Rossiyskaya gazeta [The russian newspaper], 9.

Kontseptsiya promyshlennoy politiki Permskogo Kraya do 2020 goda [The concept of industrial policy of Perm Krai up to 2020]. Myshared. Available at: http://www.myshared.ru/slide/765812/

Kudrin, A. L. Stenogramma vystupleniya na XI Mezhdunarodnoy nauchnoy konferentsii po problemam razvitiya ekonomiki i obchshestva v GU-VshE 06.04.2010 goda [The shorthand report of performance at the XI International scientific conference on problems of development of economy and society in Higher School of Economics — National Research University, 06.04.2010]. Ministerstvo finansov Rossiyskoy Federatsii [Ministry of Finance of the Russian Federation]. Available at: www1.minfin.ru/ru/press/transcripts/index.php?id4=9492.

Makarova, I. V. & Korovin, G. B. (2014). Tendentsii industrializatsii ekonomiki staropromyshlennogo regiona [Tendencies of industrialization of economy of an old industrial region]. Regionalnaya ekonomika. Teoriya i praktika [Regional economy. Theory and practice], 31(358), 2-12.

Malinina, T. Otsenka nalogovykh lgot i osvobozhdeniy. Nauchnyye trudy Instituta ekonomicheskoy politiki im. Ye. T. Gaydara № 146 [Assessment of the tax privileges and releases. Scientific works of the Gaidar Institute for Economic Policy], 146. Available at: http://www.twirpx.com/file/376347/.

Margolin, A. & Buchnev, O. (2014). Pravotvorcheskaya deyatelnost. Otsenka reguliruyushchego vozdeystviya [Law-making activity. Assessment of the regulating influence]. Problemy teorii i praktiki upravleniya [Problems of the theory and practice of management], 1, 24-28.

O metodike monitoringa i otsenke effektivnosti nalogovykh lgot. Pismo Ministerstva ekonomicheskogo razvitiya Rossiyskoy Federatsii ot 08.08.2013 № D13I-423 [On the monitoring technique and efficiency rating of tax privileges. Letter of the Ministry of Economic Development of the Russian Federation of 08.08.2013 № D13I-423]. Ministerstvo ekonomicheskogo razvitiya Rossiyskoy Federatsii [Ministry of Economic Development of the Russian Federation]. Available at: http://economy.gov.ru/minec/documents/VostrebDocs/.

O predstavlenii informatsii po nalogovym lgotam i preferentsiyam. Pismo Predsedatelya Pravitelstva Permskogo kraya ot 11.03.2014 № SED-01-86-186 [On the information submission on tax privileges and preferences. Letter of the Prime Minister of Perm Krai of 11.03.2014 № SED-01-86-186]. Analiticheskaya zapiska «Effektivnost osnovnykh regionalnykh nalogovykh lgot» [Analytical note “Efficiency of the main regional tax privileges”]. Portal Pravitelstva Permskogo kraya [Website of the Government of Perm Krai]. Avalable at: http://www.permkrai.ru/official/

Ob utverzhdenii poryadka otsenki effektivnosti predostavlyaemykh (planiruyemykh k predostavleniyu) lgot po regionalnym nalogam i nalogovym stavkam, ustanovlennym zakonodatelstvom Permskogo kraya. Postanovlenie Pravitelstva Permskogo kraya ot 16.09.2013 g. № 1223-p. [About the statement of an order of an assessment of efficiency provided (planned to be granted) privileges on the regional taxes and tax rates established in accordance with legislation of Perm Krai. The resolution of the government of Perm Krai of 16.09.2013 № 1223-p]. Available at the legal reference system “Consultant Plus”.

Otsenka effektivnosti nalogovykh lgot po regionalnym stavkam, ustanovlennym zakonodatelstvom Permskogo kraya, v tom chisle s uchyotom rekomendatsiy Ministerstva ekonomicheskogo razvitiya Rossiyskoy Federatsii i Schyotnoy palaty Rossiyskoy Federatasii. Zaklyuchenie KSP Permskogo kraya №30 ot 30.05.2014 g. Po rezultatam ekspertno-analiticheskogo materiala [Assessment of efficiency of tax privileges on the regional taxes and tax rates established in accordance with legislation of Perm Krai including the recommendations of the Ministry of Economic Development of the Russian Federation and Audit Chamber of the Russian Federation. The conclusion of the Chamber of Control and Accounts of Perm Krai № 30, 30.05.2014 accrodting results of the expert and analytical activity]. Kontrolno-cshyotnaya palata Permskogo kraya [Control Audit Chamber of Perm Krai]. Available at: http://ksppk.ru/download/inf/2014/z30/Zakl30-2014.pdf.

Poryadok otsenki effektivnosti predostavlyaemykh (planiruyemykh k predostavleniyu) lgot po regionalnym nalogam i nalogovym stavkam, ustanovlennym zakonodatelstvom Permskogo kraya [Way of an assessment of efficiency provided (planned to be granted) privileges on the regional taxes and tax rates established in accordance with legislation of Perm Krai]. Portal Pravitelstva Permskogo kraya [Web portal of the Government of Perm Krai]. Available at: http://www. permkrai.ru/res/docs/doc10185.

Pravitelstvo prosyat otozvat nalogovyy manyovr [The government is asked to withdraw tax maneuver]. Available at: http://news.mail.ru/economics/20036261/?from=newsapp.

Putin, V. V. Byudzhetnoye poslanie Prezidenta RF Federalnimu sobraniyu ot 29.06.2010 o byudzhetnoy politike v 2011-2013 godakh [The budgetary message of the Russian President to the Federal Assembly on 29.06.2010 On the budgetary policy in 2011-2013]. Prezident Rossii [The president of Russia]. Available at: URL:http://www.kremlin.ru/news/8192). Available at the legal reference system “Consultant Plus”.

Putin, V. V. Vystuplenie na PMEF 23.05.2014 g. [Speach at the SPIEF, 23.05.2014]. Rossiyskaya gazeta [The Russian Newspapaer]. Available at: http://www.rg.ru/2014/05/23/stenogramma.html

Savitskaya G. V. (2005). Ekonomicheskiy analiz [Economic analysis]. Moscow, Novoye znanie Publ., 651.

Siluanov, A. G. Intervyu na XII Mezhdunarodnyy invetitsionnyy forum, 27 sentyabrya 2013 g. [Interview on the XII International Investment Forum, on September 27, 2013]. Ministerstvo finansov Rossiyskoy Federatsii [The Ministry of Finance of the Russian Federation]. Available at: www.minfin.ru.

Sotsialno-ekonomicheskoye polozhenie Permskogo kraya (yanvar-dekabr 2012). Doklad [Socio-economic situation of Perm Krai (January — December 21012). Report]. Permskiy regionalnyy server [Perm regional website]. Available at: http://www.perm.ru>files/presentation/socio-economic-situation-of-perm-region-2254.doc

Statisticheskiy ezhegodnim Permskogo kraya 2013: stat. sb. [Statistical year-book of Perm Krai 2013: statistical book]. Territorialnyy organ Federalnoy sluzhby gosudarstvennoy statistiki po Permskomu krayu [Territorial authority of the Federal State Statistics Service in Perm Krai]. Available at: http://permstat.gks.ru/wps/wcm/connect/rosstat_ts/permstat/ru/news/rss/36c47700425fd2269b0edf2d59c15b71.

Stenograficheskiy otchyot o zasedanii Gosudarstvennogo soveta ot 4 oktyabrya 2013 g. [Transcript on a meeting of the State Council on October 4, 2013]. Prezident Rossii [The president of Russia]. Available at: http://www.kremlin.ru/news/19359.

Sukharev, O. S. (2009). Teoriya effektivnosti ekonomiki [Theory of efficiency of economics]. Moscow, Finansy i statistika [Finance and statistics].

Tatarkin, A. I. (2014). Reguliruyushchiy potentsial suchshestvuyushchikh modeley sotsialno-ekonomicheskogo razvitiya [The regulating potential of the existing models of socio-economic development]. Zhurnal ekonomicheskoy teorii [Journal of economic theory], 2, 7-20.

Tipovaya metodika opredeleniya ekonomicheskoy effektivnosti kapitalnykh vlozheniy [Standard technique of determination of the economic efficiency of capital investments]. (1991). Moscow, Gosplan Publ.

Shkrebela, Ye.; Sinelnikov-Murylev, S. & Trunin, I. (Eds) (2008). Nalogooblazhenie malogo biznesa v Rossii. Problemy i perspektivy resheniya [The taxation of small business in Russia. Problems and prospects of the decision]. Moscow, IEPP [Gaidar Institute for Economic Policy].

Bolnick, B. (February 2004). Effectiveness and Economic Impact of Tax Incentives in the SADC Region. Technical Report to USAID/RCSA SADC Tax Subcommittee. SADC Trade, Industry, Finance and Investment Directorate..

Kaplan, R. (2012). The Revenge of Geografy. NY: Random House.

Todor, E. State and local tax deduction. Urban Institute: Tax policy center. 2013. Available at: http://www.urban.org/bio/EricToder.html.




DOI: https://doi.org/10.15826/recon.2015.1.012

Copyright (c) 2018 Alexandr I. Tatarkin, Andrey D. Maksimov, Timophey A. Maksimov

Сertificate of registration media Эл № ФС77-80764 от 28.04.2021
Online ISSN 2412-0731