The Tax Policy of the Republic of Crimea: Reducing Subsidization of the Region

IF 3.4 3区 经济学 Q1 BUSINESS, FINANCE
I. V. Kiviko, N. I. Malis
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Abstract

Currently, the Republic of Crimea is a subsidized region, and for objective reasons the level of subsidization will not be significantly reduced in the near future, as a result of which the implementation of the indicators reflected in the Law of the Republic of Crimea "On the Strategy of Socio-economic Development of the Republic of Crimea until 2030" does not seem realistic. At the same time, the tax policy of the republic is developing measures to increase its own budget revenues, and they are already giving their positive results. Undoubtedly, the expansion of the revenue side of the regional budget should be based on increasing the manageability of the tax potential, which is formed taking into account the indicators of the dynamics of economic development. The unique geographical, resource and climatic conditions of the Republic of Crimea allow for a widely diversified economic development policy and, accordingly, regional tax policy. Based on the peculiarities of the territorial location and a large number of health resort and recreational complexes, it is possible to form a program of short-term measures to increase the tax base under special tax regimes, personal income tax and other taxes due to the cascade effect of business activity of individuals and SMEs. Full or partial solution of the problem of seasonality of active use of tourist infrastructure will increase the tax potential and, in turn, reduce subsidized dependence on the federal center. The management of tax potential should certainly be based on the analysis of the level of tax burden due to the fact that excessive tax burden can lead to the effect of reverse increase in tax payments.
克里米亚共和国的税收政策:减少对该地区的补贴
目前,克里米亚共和国是一个受补贴的地区,由于客观原因,补贴水平在近期内不会显著降低,因此,克里米亚共和国法律“克里米亚共和国至2030年社会经济发展战略”所反映的指标的实施似乎不太现实。与此同时,共和国的税收政策正在制定措施,以增加自己的预算收入,并已取得积极成果。毫无疑问,扩大区域预算的收入方面应以增加对税收潜力的可管理性为基础,这是在考虑到经济发展动态指标的情况下形成的。克里米亚共和国独特的地理、资源和气候条件允许实行广泛多样化的经济发展政策,因此也允许实行区域税收政策。根据领土位置的特殊性和大量的疗养胜地和娱乐综合体,有可能形成一个短期措施方案,在特殊税收制度下增加税基,个人所得税和其他税收,由于个人和中小企业的商业活动的级联效应。积极使用旅游基础设施的季节性问题的全部或部分解决将增加税收潜力,从而减少对联邦中心的补贴依赖。如果税金负担过重,就会导致税金的反向增加,因此,税金潜力的管理应该以分析税金负担水平为基础。
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来源期刊
Financial Analysts Journal
Financial Analysts Journal BUSINESS, FINANCE-
CiteScore
5.40
自引率
7.10%
发文量
31
期刊介绍: The Financial Analysts Journal aims to be the leading practitioner journal in the investment management community by advancing the knowledge and understanding of the practice of investment management through the publication of rigorous, peer-reviewed, practitioner-relevant research from leading academics and practitioners.
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