Статья

The impact of regional tax legislation on strengthening the economic security of enterprises and sustainable development of territories (on the example of the Sverdlovsk region)

A. Popov, I. Cabelkova,
2020

The gist of this article boils down to the analysis of legislative norms in the field of taxation, allowing the regions to ensure tax maneuver in relation to tax collection and, accordingly, to ensure economic growth. At the same time, both the norms of the Federal legislation, which allow regional authorities to establish tax rates and benefits, and the assessment of these opportunities, are disclosed on the example of the Sverdlovsk region. The possibilities of applying reduced tax rates and the use of investment tax deduction for corporate income tax, establishing differentiated rates and tax benefits for corporate property tax, criteria for the right to preferential taxation with a single tax levied in connection with the application of a simplified taxation system and other features of the regional tax legislation in relation to taxes credited to the budgets of the Subjects of the Federation. The problems of tax legislation that hinder the strengthening of the economic security of economic entities and, accordingly, the development of territories, as well as recommendations that allow increasing the efficiency of regional taxation and ensuring sustainable development of the Ural region are identified.

Цитирование

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Версии

  • 1. Version of Record от 2020-11-24

Метаданные

Об авторах
  • A. Popov
    Ural State University of Economics, 8 March Str., 62, 620144, Ekaterinburg, Russia
  • I. Cabelkova
    Czech University of Life Sciences Prague, Kamýcká, 129, Prague 6, Prague, 165 00, Czech Republic
Название журнала
  • E3S Web of Conferences
Том
  • 208
Страницы
  • 06002
Издатель
  • EDP Sciences
Тип документа
  • journal article
Тип лицензии Creative Commons
  • CC BY
Правовой статус документа
  • Свободная лицензия
Источник
  • dimensions