Open AccessMechanism of the Taxable Capacity Management in the Regions, Based on the Study of Krasnodar Krai
Author(s) -
Anastasiya Ostovskaya,
A Salabutin
Publication year - 2021
Publication title -
iop conference series. materials science and engineering
Language(s) - English
Resource type - Journals
eISSN - 1757-899X
pISSN - 1757-8981
DOI - 10.1088/1757-899x/1079/6/062055
Subject(s) - compromise , legislation , taxable income , tax policy , tax revenue , business , context (archaeology) , revenue , order (exchange) , mechanism (biology) , state (computer science) , public economics , economic policy , economic system , economics , tax reform , accounting , political science , finance , geography , philosophy , archaeology , epistemology , algorithm , computer science , law
The main foreign approaches to the formation and implementation of state tax policy in the context of their adaptation to national realities are generalized. The system analysis of foreign experience in relation to state tax policy revealed that the most valuable experience in the field of its implementation into the national legislation. It was emphasized that in order to improve the mechanisms of state tax policy, this positive experience can be successfully adapted to the current conditions. This mechanism involves managing the structural relationship of tax potential and social economic potential of the region. The organizational and economic mechanism for managing the tax potential of the region as the most important instrument for implementing state tax policy is a compromise solution to the problems of social economic development of the regions, which allows optimizing inter-budgetary relations, increase tax revenues of the consolidated budget of the region.