TAX FEDERALISM IN ASPECT OF EQUALIZATION OF SOCIAL AND ECONOMIC DEVELOPMENT OF REGIONS

Abstract

The article considers the concept and principles of tax federalism, the possibility of equalizing the levels of socio-economic development of territories with the use of tax instruments of state regulation. The differentiation of subjects of the Russian Federation on the size of receipts of the main revenue-generating taxes per capita is analyzed. Poorer regions have the least amount ofpayments for each tax. Their right to apply tax benefits are declarative in nature due to the large budget deficit. In this regard, tax competition between the regions increases the uneven economic development. The conclusion is made about the necessity of complex use of various tools of tax, budget, investment and other policies to support underdeveloped regions.

Keywords

• налоговый федерализм
• принципы налогового федерализма
• налоговая политика
• межбюджетные отношения
• tax federalism
• principles of tax federalism
• tax policy
• inter-budgetary relations