Regional aspects of taxation on the example of the Belgorod region

Abstract

Considered aspects of the formation of regional tax policy. Identified and grouped by signs are factors that influence the formation of regional tax policy. On the example of the Belgorod region, a set of taxes is considered, for which the legislative bodies of the subjects of the Russian Federation have the right to establish certain elements of taxes, and factors that are taken into account when shaping the tax policy of the region are given. The structure of tax revenues in the regional budget revenues is analyzed.

Keywords

• tax system
• taxes
• tax policy
• factors influencing the formation of regional tax policy
• the budget of the belgorod region
• tax income