Проблемы и перспективы налоговой политики в целях устойчивого развития регионов

Abstract

The subjects of the research are the policy of the federal center in relation to the regions and its impact on ensuring sustainable development and economic growth in Russia. The purpose of the work is to identify the reasons for the insufficient effectiveness of regional tax policy, in the development and justification of measures that contribute to solving existing problems in ensuring sustainable economic development. The essence of two terminologically similar concepts is analyzed: "regional tax policy" and "regional tax policy" – and it is proved that they have a fundamentally meaningful difference. The substantiations are given, indicating that the current regional tax policy does not fully contribute to increasing economic activity, strengthening the responsibility of regional and municipal authorities, ensuring the sustainable development of the relevant territories and generates dependency. It has been established that the achievement of sustainable development of the territory can be ensured on condition of increasing the level of independence of regional and local budgets and increasing the share of their own, and primarily tax, revenues. It is proved that a shift in emphasis is required from financial assistance to regions and municipalities towards increasing the share of their own tax revenues, as well as decentralizing the tax powers of government authorities by giving regions and municipalities their rights to tax administration and management of elements of federal taxes received by the relevant budgets. Conclusions are drawn that further improvement of regional tax policy should be carried out by practical solutions to the problem of increasing the budgetary independence of regional and local authorities, increasing the efficiency of their activities, responsibility and interest in the sustainable development of the economy of the territories and accelerating the pace of development of the Russian economy as a whole.