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Factors Affecting Tax Condition of Regions



Yelena Vylkova
Ivan Pozov
vylkovaelena@mail.ru
ipozov13@gmail.com
professor of the Department of State and Municipal Finances of St. Petersburg State University of Economics, Doctor of Economics, professor
candidate for PhD at the Department of State and Municipal Finance of St. Petersburg State University of Economics
St. Petersburg
St. Petersburg
We research the problems of determining factors that influence the concept of regional tax condition introduced into scientific terminology. We offer our own vision of how the factors should be grouped. General and specific factors are considered. A detailed research of external and internal factors is made. The factors in question are specified including objective and subjective, key and secondary and so on. We suggest dividing the factors determining the tax condition of a region into two parts: legal and economic. The proposed classification enables the factors influencing the tax condition to be fully considered when calculating relevant indices based on strategic objectives of socio-economic development of the subject of the Russian Federation.

Keywords:

  • tax
  • classification of factors
  • tax condition of a region
  • index
  • 188300 Russia, Leningrad region, Gatchina, st. Roshchinskaya, 5