Open AccessThe role of taxes in the formation of the economic security of the region
Author(s) -
Sergey P. Anofrikov,
D. .. Terre
Publication year - 2021
Publication title -
sibirskaâ finansovaâ škola
Language(s) - English
Resource type - Journals
ISSN - 1993-4386
DOI - 10.34020/1993-4386-2021-3-63-68
Subject(s) - russian federation , revenue , incentive , legislation , tax revenue , business , economic policy , public economics , economics , market economy , finance , political science , law
The article analyzes the impact of changes in the regional legislation of the constituent entities of the Russian Federation in terms of the provision of tax benefits under the simplified taxation system on the number of small and medium-sized businesses, as well as on the level of shortfall in budget revenues. The approaches of the regions of the Russian Federation to the provision of tax incentives are considered. The influence of tax revenues from the simplified taxation system on the level of economic security of the region is substantiated.