Template-Type: ReDIF-Article 1.0
Author-Name: Nina I. Malis
Author-Email: malis.nina@mail.ru
Author-Workplace-Name: Financial University under the Government of the Russian Federation
Title: Tax policy for the Medium-term Period: Benefits Optimization and Investments Stimulation
Abstract: Priorities for socio-economic development of the country requires a change of the tax policy in order to increase tax incentives for innovation and investment processes. A large number of currently valid tax benefits determines significant shortfall in income budget system of the Russian Federation, while not all of the benefits are effective. Elimination of inefficient and the introduction of targeted tax incentives that promote the growth performance of the taxpayers — the primary task of reforming the country’s tax system.
Classification-JEL:
Keywords: tax policy, stimulating economic growth, regional taxes, property taxes, the territory of priority development, consolidated group of tax payers
Journal: Finansovyj žhurnal — Financial Journal
Pages: 89-95
Issue: 3
Year: 2014
Month: September
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2014/3/09_3_2014.pdf
File-Format: Application/pdf
Handle: RePEc:fru:finjrn:140309:p:89-95