The experience of industry stimulation in the Volgograd region by means of regulated taxes

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The authors investigate the budgetary efficiency of the Law of March 5, 1998 no. 156-OD "On the tax system on the territory of the Volgograd region", drafted by deputies A.T. Boguslavskiy, A.G. Morozov and V.V. Novikov. According to this law, tax rates on profits and property were decreased depending on the growth of production volumes. The authors estimate the efficiency of the Law of June 3, 1997 no. 121-OD "On economic development zones on the territory of the Volgograd region", drafted by deputies A.G. Morozov and V.V. Novikov. Using the proposed methodology and sampling of large taxpayers, who used the Law no. 156-OD, the authors prove budgetary efficiency of the Law. On the example of the Krasny Oktyabr factory the efficiency of the Law no. 121-OD is proved. The article contains recommendations on upgrading the existing tax and investment legislation of the Volgograd region.

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Gdp growth, reduction of tax burden, flexible tax scheme, budgetary efficiency, regional legislation, corruption-generating factors

Короткий адрес: https://readera.org/14970992

IDR: 14970992   |   DOI: 10.15688/jvolsu3.2014.2.8

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