Dovbiy I.P., Dokhkilgova D.M., Dovbiy N.S. TAX BENEFITS FOR REGIONAL BUSINESS: NEED, SUFFICIENCY, EFFICIENCY

DOI: https://doi.org/10.15688/jvolsu3.2017.4.11

Irina P. Dovbiy

Doctor of Sciences (Economics), Professor, Department of Economic Security, Higher School of Economics and Management, South Ural State University (National Research University), Prosp. Lenina, 76, 454080 Chelyabinsk, Russian Federation, This email address is being protected from spambots. You need JavaScript enabled to view it. .

Diba M. Dokhkilgova

Candidate of Sciences (Economics), Аssociate Professor, Department of Management of Regional Economy, Chechen State University, Sheripova St., 32, 364024, Grozny, Russian Federation, This email address is being protected from spambots. You need JavaScript enabled to view it. .

Natalya S. Dovbiy

Postgraduate Student, Department of Accounting, Analysis and Audit, Higher School of Economics and Management, South Ural State University (National Research University), Prosp. Lenina, 76, 454080 Chelyabinsk, Russian Federation, This email address is being protected from spambots. You need JavaScript enabled to view it. .

Abstract. The article analyzes the tax benefits for the enterprises of Russia. Their analysis is carried out in the context of territorial affiliation of tax benefit. Tax benefits were granted as anti-crisis measures: promotion of entrepreneurship, reduction of informal employment, implementation of investment projects. Their granting was often characterized by haphazard nature. There were cases of abuse in the application of tax benefits. The entrepreneur must be ready to prove their right to benefits. Tax benefits have a triple effect: economic, fiscal-budgetary, social. The state tax policy allowed reducing the level of debt burden for 2016. Simultaneously, the increase in tax and non-tax revenues of the consolidated budgets was ensured. The authors analyze the regional and sectoral tax benefits. They are very diverse, especially for small businesses. This is due to socio-economic differentiation of regions. The magnitude of the regional tax burden is determined by the complex of factors: external and internal. The application of tax benefits is associated with big problems. First of all, this is a concealment of income. Secondly, there is a problem of “double” taxation. Difficulties are also associated with applying individual tax regimes: special economic zones, territories of advanced development. The problem of drawing “out of the shadow” of selfemployed citizens is very acute. There must be a special fee regime for them: there is no guarantee of employment for such citizens. The problems of regional taxation of entrepreneurial activity include, on the one hand, the availability and development of various benefits, and on the other hand, their nonsystem character, the impossibility of identifying and using various mechanisms in the aggregate, for example, the mechanisms for the development of entire industries and social directions in entrepreneurship. The authors emphasize that the conditions in which the modern economy of Russia is developing, actualize the task of analyzing the effectiveness of tax benefits.

Key words: regional taxation, business taxation, free economic zones, tax collection, tax burden, special regime of taxation, tax incentives, efficiency.

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