FORMATION OF SYSTEM OF MONITORING OF EFFICIENCY OF TAX POLICY IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT MESO-LEVEL SYSTEMS

Abstract

In the article the analysis ofexisting methods of assessment of efficiency of regional tax policy. Shows the impossibility of their use for modeling the impact of tax incentives on sustainable socio-economic development ofregions. The proposed mechanism offormation of the monitoring system of tax relations in meso-level systems in the following key areas: quality of informing taxpayers about the ongoing work in the region and tax policy; impact on the sustainable development of meso-level systems; the size of the budgetary costs associated with receipt of tax privileges and preferences; impact on behaviour of taxpayers and their acceptance of the decision to move into the informal sector of the economy.

Keywords

• налоговая политика
• регион
• мониторинг
• устойчивое развитие
• tax policy
• region
• monitoring
• sustainable development