Assessment of the sufficiency of conditions for preferential taxation at the Regional level

Abstract

Importance: оn the background of drastic changes in the geopolitical situation and increasing sanctions pressure, the development of a mechanism of selecting taxpayers for providing benefits at the regional level, which ensures a sufficient level of budgetary system revenues combined with an adequate level of business activity of economic entities, is of particular relevance. Purpose: development and justification of the mechanism of selection of taxpayers for providing tax benefits based on quantitative assessment of sufficiency of conditions for preferential taxation. Research design: оne of the unsolved problems in the field of preferential taxation is the lack of objective assessment of the degree of favorability (or sufficiency) of tax conditions in determining the categories of taxpayers for providing benefits. The need to find new approaches when making management decisions is due to a number of factors, which, in the author's opinion, include the existence of policy decisions and legislative initiative to ensure the achieved level of investment and innovation activity, the need to form the budget system revenues to ensure the implementation of tasks and functions of the state in changing geopolitical conditions; lack of a universal methodology of taking decisions about the provision of tax benefits and the assessment of their efficiency. Results: to identify the categories of recipients of tax benefits and preferences, a set of measures based on a comprehensive assessment of the sufficiency of conditions for preferential taxation based on the application of the localization factor, the methodology of identifying industries of market specialization and the rating of the tax component has been justified. The author believes that the offered tools will ensure a balance between the fiscal interests of the RF subject and the interests of the business community at the regional level and maintain the achieved level of business activity of business structures.