The role of regional taxes in belgorod region budget and prospects of regional tax policy in 2015-2017

Abstract

Purpose: the article is devoted to the role of taxes in regional budgets and to the tax policy in Belgorod region. Discussion: regional taxes form the revenue part of the budgets of the subjects of the Russian Federation. The article focuses on the analysis of regional structure of taxes in the budget of the Belgorod region in 2011-2014 and on the recent tax policy in Belgorod region. Results: we presented an assessment of the Belgorod region Government tax policy for, as well as proposed the areas of tax policy for 2015-2016.