Improving the efficiency of regional economic development largely depends on the formation of a stable fiscal policy, which should meet the requirements of expanding production capacity and the model of long-term economic growth of the country as a whole. The article presents the results of research, which show the development of topics devoted to the assessment of the state and development of light industry of the Vladimir region. The author proposes an approach to determining the tax potential of enterprises in this sector on the basis of the actual turnover, taking into account the allocation of groups, categories. The main parameters of the model of complex taxation of light industry enterprises in the region are given; and forecasts of tax revenues for the selected groups are constructed.
Highlights:
• Stabilization of the region's economy and expansion of its production potential can be achieved through the development of modern mechanisms for assessing the tax potential and an integrated approach of the business taxation system.
• Assessment of the tax potential of light industry in the region, based on the use of the indicator of the actual turnover of enterprises in this area is the most objective, since this indicator is simple and available for evaluation and forecasting. In addition, it serves as the main object of taxation for business entities that use both General and special tax regimes.
• When assessing the tax potential of light industry in the Vladimir region, three main types can be identified: stable positive, unstable negative and predominantly negative. In accordance with this, all activities are divided into I, II and III groups or categories, which are the basis for determining the main points of growth of the tax potential of the region.
• Such activities as the production of food products, beverages and tobacco, manufacture of wood and of products of wood, pulp and paper production, publishing and printing activities, represent the main directions of improvement of the fiscal capacity of the region.
• The model of complex taxation of light industry enterprises of the region has a multi-purpose character, as a result of its application, stabilization of business, increase in output, increase in tax potential in the field and the territory as a whole is achieved.
• Implementation of the concept of the model of complex taxation of light industry enterprises of the Vladimir region gives a positive dynamics of tax revenues for both optimistic and pessimistic version of the forecast.
• The most preferred option is a pessimistic forecast. The key parameters of this option are: reduction of the single tax rate from 4% to 3%, annual growth of tax revenues by 9.25%.
• The use of the model of complex taxation will ensure not only the implementation of the key principles of simplicity and clarity of taxation, but also create qualitatively new prerequisites for increasing the tax potential of certain types of economic activity and the region.
Tel : +7 495 649 6241
Fax : +7 800 3331538
E-mail : bgscience@idbg.ru
Address : RUSSIA, 101000, Moscow, Myasnitskaya st. 13-2
