Regional policy in the field of taxation of companies (on the example of the Republic of Dagestan)
https://doi.org/10.34020/1993-4386-2023-4-17-20
Abstract
In today's global world, discussions about taxation are very controversial, as the issues of calculating and paying taxes are becoming an increasingly complex and public area. The state expects taxes from taxpayers, and they, in turn, expect tax preferences. The article presents the results of a study of issues of regional policy in the field of taxation of companies operating in the Republic of Dagestan, examines tax preferences introduced in the republic for individual taxpayers.
About the Authors
J. M. Ilyasov
Dagestan Institute of International Innovation University
Russian Federation
Russian Federation
Jamal M. Ilyasov – graduate student
Makhachkala
M. B. Maslova
Moscow State Institute of International Relations (University) of the Ministry of Foreign Affairs of the Russian Federation (MGIMO University)
Russian Federation
Russian Federation
Maria B. Maslova – student
Moscow
References
1. Aliev B. H. Activity of the tax authorities of the Republic of Dagestan on the administration of tax payments to the budget: analysis, assessment and prospects, Mezhdunarodnyi bukhgalterskii uchet, 2020, No. 1, pp. 66-79. (In Russ.).
2. Musaeva Kh. M., Imanshapieva M. M. The taxation system as a factor of stimulating the economic activity of small businesses in the context of innovative development, Finansovaya analitika: problemy i resheniya, 2012, No. 16 (106), pp. 33–39. (In Russ.).
3. Savina O. N. Barriers in the regulatory legal support of the mechanism of granting and application of tax benefits and preferences in Russia, Mezhdunarodnyi bukhgalterskii uchet, 2013, No. 19, pp. 44-60. (In Russ.).
Review
For citations:
Ilyasov J.M., Maslova M.B. Regional policy in the field of taxation of companies (on the example of the Republic of Dagestan). Siberian Financial School. 2023;(4):17-20. (In Russ.) https://doi.org/10.34020/1993-4386-2023-4-17-20
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