Abstract
The gist of this article boils down to the analysis of legislative norms in the field of taxation, allowing the regions to ensure tax maneuver in relation to tax collection and, accordingly, to ensure economic growth. At the same time, both the norms of the Federal legislation, which allow regional authorities to establish tax rates and benefits, and the assessment of these opportunities, are disclosed on the example of the Sverdlovsk region. The possibilities of applying reduced tax rates and the use of investment tax deduction for corporate income tax, establishing differentiated rates and tax benefits for corporate property tax, criteria for the right to preferential taxation with a single tax levied in connection with the application of a simplified taxation system and other features of the regional tax legislation in relation to taxes credited to the budgets of the Subjects of the Federation. The problems of tax legislation that hinder the strengthening of the economic security of economic entities and, accordingly, the development of territories, as well as recommendations that allow increasing the efficiency of regional taxation and ensuring sustainable development of the Ural region are identified.
Highlights
The influence of tax legislation on all spheres of economic activity of enterprises, regions and the state as a whole is very large at the present stage
The possibilities of applying reduced tax rates and the use of investment tax deduction for corporate income tax, establishing differentiated rates and tax benefits for corporate property tax, criteria for the right to preferential taxation with a single tax levied in connection with the application of a simplified taxation system and other features of the regional tax legislation in relation to taxes credited to the budgets of the Subjects of the Federation
The problems of tax legislation that hinder the strengthening of the economic security of economic entities and, the development of territories, as well as recommendations that allow increasing the efficiency of regional taxation and ensuring sustainable development of the Ural region are identified
Summary
The influence of tax legislation on all spheres of economic activity of enterprises, regions and the state as a whole is very large at the present stage. Komarova E.I. notes that "Achievement of sustainable economic growth in Russia, stable socio-economic development of regions is impossible without creating an effective system of fiscal relations" [1] This is confirmed by the opinion of A.Yu. Fedorova, who points out that "in the conditions of market relations, taxes are one of the most important economic regulators, the basis of the financial mechanism of state regulation of the economy" [2]. The issues of improving regional tax legislation from the standpoint of strengthening the economic security of enterprises and ensuring sustainable development of the regions are of particular relevance. The relevance justified above made it possible to formulate the purpose of this article - to consider the regional features of tax legislation from the standpoint of their impact on the economic security of an enterprise and ensuring sustainable development of territories
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