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Taxes and Taxation
Reference:
Savina, O. N.
Regional Tax Policy under Conditions of Development of Innovation-Based Economy: Theory
// Taxes and Taxation.
2012. ¹ 2.
P. 42-48.
URL: https://en.nbpublish.com/library_read_article.php?id=59200
Savina, O. N. Regional Tax Policy under Conditions of Development of Innovation-Based Economy: TheoryAbstract: Active innovative development of regions and formation of their real interest in building up taxable capacity require improvement of the current regional tax policy in the Russian Federation. Moreover, modern tendencies and priorities of the regional tax policies make us pay special attention at applicable methods and tools of tax regulation. The author of the article specifi es the defi nition of stimulating tax policy, describes peculiarities of the regional tax polity at a modern stage as well as the mechanism of tax regulation in the system of regional tax policy, its subject, object, functions, methods and instruments of realization of tax policy priorities at a modern stage. Keywords: taxes and taxation, regional, tax, policy, innovations, tax, regulation, mechanism, methods, tools.
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