Features of the formation of tax policy at the re-gional and local level (on the example of the Voronezh and Krasnoyarsk)

Abstract

Purpose: the purpose of our research is to consider the specifics of the im-plementation of tax policy at the local level on the example of Voronezh and Krasnoyarsk. When choosing the objects of research, we relied on the main characteristics of the socioeconomic development of urban districts, excluding their territorial remoteness from each other and natural and climatic differences. Discussion: regional tax policy within the framework of federal legislation represents a set of measures to manage individual elements of regional taxes and special tax regimes (tax rate, regional and local tax benefits, payment period).The analysis of the official data of the website of the Federal Tax Service confirms the fact that the regional and local authorities have rather inefficient tools in the form of regional and local taxes, since in the structure of tax revenues of the Consolidated Budget of the Russian Federation, the largest share is taken by receipts from federal taxes and fees (in 2020 – 94%), which indicates that tax policy in the Russian Federation is dictated by the federal government for the most part, and for the regions there remains only a small share in the form of regional and local taxes, revenues from which in the structure of the Consolidated Budget of the Russian Federation amount to 5-6%. Thus, taking into account the centralized nature of the Russian tax policy and compliance with the principle of a free and equal economic space of entrepreneurial activity, equal business conditions have been created for taxpayers in the country. Results: the authors revealed the specifics of the formation of tax policy at the regional and local levels, provided a comparative analysis in the context of two large cities of the Russian Federation.