Tax benefits as a basic component of the investment tax expenditure management system in the region
The article investigates tax and budget components of the investment tax expenditure management system in the region with a focus on tax benefits and tax powers of the authorities. The information base of the study is the federal and regional legislation, publications in scientific journals, open da...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2023-09-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/4662 |
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| author | S. N. Rukina K. A. Gerasimova A. S. Takmazyan K. N. Samoylova |
| author_facet | S. N. Rukina K. A. Gerasimova A. S. Takmazyan K. N. Samoylova |
| author_sort | S. N. Rukina |
| collection | DOAJ |
| description | The article investigates tax and budget components of the investment tax expenditure management system in the region with a focus on tax benefits and tax powers of the authorities. The information base of the study is the federal and regional legislation, publications in scientific journals, open data of the Ministry of Finance of the Russian Federation, and the Government of the Rostov Oblast. Following general scientific methods of knowledge were used as a methodological basis: comparison, systematic logical and semantic analysis, synthesis of theoretical and practical materials. It allowed to substantiate expediency of significant changes in tax component of the investment tax expenditure management system. The definition of tax exemption, which has not changed during the 25-year period, has been clarified. Tax powers of public authorities of the Russian constituent entities on property and profit taxes of organizations have been expanded. The abandonment of tax costs assessment has been carried out by their supervisors in favor of software product of the Federal Tax Service of Russia developed jointly with the Ministry of Finance of Russia. The results of the study can be used by the authorities when developing proposals to improve tax and budget legislation. |
| format | Article |
| id | doaj-art-90e929919d2449d390653ade3999d2cb |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2023-09-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-90e929919d2449d390653ade3999d2cb2025-02-04T08:28:17ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152023-09-010815616310.26425/1816-4277-2023-8-156-1632873Tax benefits as a basic component of the investment tax expenditure management system in the regionS. N. Rukina0K. A. Gerasimova1A. S. Takmazyan2K. N. Samoylova3Rostov State University of EconomicsRostov State University of EconomicsRostov State University of EconomicsRostov State University of EconomicsThe article investigates tax and budget components of the investment tax expenditure management system in the region with a focus on tax benefits and tax powers of the authorities. The information base of the study is the federal and regional legislation, publications in scientific journals, open data of the Ministry of Finance of the Russian Federation, and the Government of the Rostov Oblast. Following general scientific methods of knowledge were used as a methodological basis: comparison, systematic logical and semantic analysis, synthesis of theoretical and practical materials. It allowed to substantiate expediency of significant changes in tax component of the investment tax expenditure management system. The definition of tax exemption, which has not changed during the 25-year period, has been clarified. Tax powers of public authorities of the Russian constituent entities on property and profit taxes of organizations have been expanded. The abandonment of tax costs assessment has been carried out by their supervisors in favor of software product of the Federal Tax Service of Russia developed jointly with the Ministry of Finance of Russia. The results of the study can be used by the authorities when developing proposals to improve tax and budget legislation.https://vestnik.guu.ru/jour/article/view/4662investment activitytax elementstax benefittax authorities of the regionscientific discussionstax expendituresassessment of tax expendituresthe program complex of the federal tax service of russia |
| spellingShingle | S. N. Rukina K. A. Gerasimova A. S. Takmazyan K. N. Samoylova Tax benefits as a basic component of the investment tax expenditure management system in the region Вестник университета investment activity tax elements tax benefit tax authorities of the region scientific discussions tax expenditures assessment of tax expenditures the program complex of the federal tax service of russia |
| title | Tax benefits as a basic component of the investment tax expenditure management system in the region |
| title_full | Tax benefits as a basic component of the investment tax expenditure management system in the region |
| title_fullStr | Tax benefits as a basic component of the investment tax expenditure management system in the region |
| title_full_unstemmed | Tax benefits as a basic component of the investment tax expenditure management system in the region |
| title_short | Tax benefits as a basic component of the investment tax expenditure management system in the region |
| title_sort | tax benefits as a basic component of the investment tax expenditure management system in the region |
| topic | investment activity tax elements tax benefit tax authorities of the region scientific discussions tax expenditures assessment of tax expenditures the program complex of the federal tax service of russia |
| url | https://vestnik.guu.ru/jour/article/view/4662 |
| work_keys_str_mv | AT snrukina taxbenefitsasabasiccomponentoftheinvestmenttaxexpendituremanagementsystemintheregion AT kagerasimova taxbenefitsasabasiccomponentoftheinvestmenttaxexpendituremanagementsystemintheregion AT astakmazyan taxbenefitsasabasiccomponentoftheinvestmenttaxexpendituremanagementsystemintheregion AT knsamoylova taxbenefitsasabasiccomponentoftheinvestmenttaxexpendituremanagementsystemintheregion |