Theoretical Aspects of Regional Tax Policy

Abstract

The study examines the main approaches to the concept of regional tax policy of the state, based on classification features and varieties of terms. The analysis of the existing diversity, formulations, concepts and approaches in understanding the terms “region”, “regional policy”, “state policy”, “tax policy”, does not allow both in scientific circles and legislative ones to formulate a definition of “regional tax policy”. Most authors understand region as a subject of the Russian Federation, the analysis of constitutional provisions confirms the conclusion. Many researchers focus on the uniqueness of each region, meaning that it has a certain set of characteristics, namely its specificity or peculiarity. At the same time, it turned out that scientists pay attention to the problem of methodological elaboration of regulatory documents representing regional development strategies. The part of the study is to prepare a «strategic map» at the regional level using the indicator of the structure of tax revenues of the consolidated budget of the region by type of economic activity. It is established that regions have specifics in accordance with the sectoral structure of tax revenues. It seems possible to form a «personalized» approach to each subject, while defining its industry specifics by types of economic activity. This approach will help the legislative and executive authorities of the subject of the region to determine the direction of tax policy at the regional level.