Open AccessОценка влияния инвестиционного климата региона на эффективность налоговых льгот
Author(s) -
Евгения Попова
Publication year - 2019
Publication title -
izvestiâ dalʹnevostočnogo federalʹnogo universiteta. èkonomika i upravlenie
Language(s) - English
Resource type - Journals
eISSN - 2413-9734
pISSN - 2311-2271
DOI - 10.24866/2311-2271/2019-4/124-135
Subject(s) - allowance (engineering) , investment (military) , benchmarking , novelty , business , environmental economics , public economics , economics , industrial organization , operations management , marketing , philosophy , theology , politics , political science , law
Исследование показывает, что состояние социально- экономической и институциональной среды оказывает влияние на эффективность инвестиционных налоговых льгот, устанавливаемых для российских субъектов. Обосновывается целесообразность вычисления индикаторов инвестиционного климата и проведения сравнительного анализа с другими регионами на этапе введения налоговых льгот. В статье приведен пример реализации данного инструментария. Его применение является неотъемлемым элементом комплексного анализа, особенно в том случае, если прогноз показателей эффективности невозможен в силу отсутствия потенциальных инвесторов-бенефициаров налоговых льгот. The investigation conducted showed that the socio-economic and institutional environment had an impact on the effectiveness of the investment allowance established in the Russian regions. The expediency of calculating the investment climate indicators and benchmarking with other regions at the stage of the tax benefits adoption was substantiated. The article describes an example of this instrument implementation. Its application is an essential element of the complex analysis, especially when the performance measurements assumption is improbable due to the lack of potential investors-beneficiaries of tax benefits. The results of the ANOVA allow us to conclude on the practicability of calculating the investment climate indicators at the stage of the tax benefits adoption. Scientific novelty and practical significance of the proposed instrument is in making the analysis more complicated at the stage of the benefits adoption. But, according to the facts on the ground, the regions predict the key performance indicators only if the benefits are provided to a specific investment project. Thus, in the market economy, where regions act as quasi-corporations, competing for attracting the investment resources , it is reasonable to carry out a comparative analysis of the investment climate at the stage of the tax benefits adoption, since, as it is shown by the investigation, socio-economic and institutional environment has an impact on the effectiveness of the investment allowance.