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Taxes and Taxation
Reference:

Nigmatullin, N. G. Approaches to Assessing Efficiency of Tax Exemptions in the Republic of Bashkortostan

Abstract: The author of the article emphasizes the need for improvement of the method of assessing efficiency of planned and already provided tax exemptions in the Republic of Bashkortostan. The focus of attention is on the discovery of the relation between tax incentives and financial policy followed by a particular constituent of the Russian Federation as well as the influence on economic growth in different sectors of economy. Moreover, the author of the article analyzes particular changes in the legal base of the republic over the last years. The outcome of such changes should have been the creation of better tax conditions for investing activities and support of new enterprises in economically depressed regions. The author of the article evaluates and analyzes the volumes of tax exemptions and measures undertaken to encourage investing activities, the former and the latter being aimed at raising efficiency of the financial policy in the Republic of Bashkortostan. The author underlines that the growth of tax exemptions has a rather uneven pace which considerably exceeds the production factor and must have clear grounds and predicted values of future revenue in this sector. At the end of the article the author concludes that at this point it is necessary to improve the method of assessing efficiency of planned and already provided tax exemptions in the Republic of Bashkortostan.

Keywords:

assessment, evaluation, efficiency, method, Republic of Bashkortostan, investments, taxes, tax exemptions, federal budget, taxation system, tax revenues.

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