Regional Tax Incentives and their Impact on the Investment Activities of Organizations
( Pp. 44-49)
More about authors
Victor V. Moroz
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
Abstract:
The article analyzes tax benefits and levies during their administration by tax authorities. Proposed is the transition to the use by taxpayers of tax instruments, such as deferral, installment plan, benefits, preferences, etc. to reduce tax arrears, write off tax arrears that cannot be collected, carry out offsets for taxes and levies at the expense of existing overpayments from taxpayers. These tax instruments allow regional authorities to implement them in their territories and thus support investment policies for taxpayers and their regions.
How to Cite:
Victor V.M., (2021), REGIONAL TAX INCENTIVES AND THEIR IMPACT ON THE INVESTMENT ACTIVITIES OF ORGANIZATIONS. Economic Problems and Legal Practice, 4 => 44-49.
Reference list:
Nalogovyy kodeks Rossiyskoy Federatsii ot 31.07.1998 № 146- FZ: chast pervaya (red. ot 17.03.2021) Elektronnyy resurs //Spravochnaya pravovaya sistema Konsul tant Plyus. URL: http://www.consultant.ru/ (data obrashcheniya: 21.03.2021)
Daniil Egorov podvel itogi raboty nalogovykh organov za 8 mesyatsev 2020 goda // Ofitsial nyy sayt FNS RF. - 2020.
dannye FNS / Elektronnyy resurs . - Rezhim dostupa URL: https://www.nalog.ru/opendata
Informatsionno-pravovoy portal GARANT. URL: www.garant.ru (data obrashcheniya: 20.03.2021)
Konsul tant Plyus. URL: http://www.consultant.ru/ (data obrashcheniya: 19.03.2021)
Federal naya sluzhba gosudarstvennoy statistiki. URL: http://www.gks.ru/ (data obrashcheniya: 21.03.2021)
Daniil Egorov podvel itogi raboty nalogovykh organov za 8 mesyatsev 2020 goda // Ofitsial nyy sayt FNS RF. - 2020.
dannye FNS / Elektronnyy resurs . - Rezhim dostupa URL: https://www.nalog.ru/opendata
Informatsionno-pravovoy portal GARANT. URL: www.garant.ru (data obrashcheniya: 20.03.2021)
Konsul tant Plyus. URL: http://www.consultant.ru/ (data obrashcheniya: 19.03.2021)
Federal naya sluzhba gosudarstvennoy statistiki. URL: http://www.gks.ru/ (data obrashcheniya: 21.03.2021)
Keywords:
tax incentives, tax, tax instruments, tax authority, region.
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