Aspects of tax policy: efficiency at the regional level
Tax payments predetermine the budget component and costs, ensuring the implementation of state functions at the territorial level. The study shows the relationship among the economic potential of the region, the tax culture of taxpayers and the tax policies undertaken by the authorities. The centralization of tax collection is reflected in the redistribution of tax payments among the levels of the budget system, which is the implementation of the principle of incomes' differentiation and expenses among the levels of budgetary system. Limited natural potential of Tyumen region in comparison with Khanty-Mansiisk Autonomous Area and Ymal-Nenets Autonomous Area, does not allow to increase its income taxation base by means of tax payments to set up integrated systems of cooperation on mutually beneficial terms and tax revenues in the regional budget of 30 billion rubles in 2016. The possibility of short-term tax preferences at the territorial level will attract additional financial and human resources to expand the range of provided goods, works and services, which, subsequently, would turn into economic growth of the area. The tax revenue increase in 2014-2015 is clear evidence. Tyumen region implements a conservative-moderate tax policy, thus actively supports initiatives to promote entrepreneurship and gradually introduces changes in taxation, increasing the tax burden of the taxpayer to both individuals and legal entities. Introduction of tax holidays for individual entrepreneurs, reducing the tax rates for business entities, applying the simplified system of taxation, minimum dimensions for calculating the patent system of taxation are effective measures of influence on the promotion of small business in the region. But as always, an important place in the implementation of tax policy is the human factor and, therefore, special attention is given to the level of tax culture in the region. The attitude of the population to payment of taxes is still ambiguous and it influences the level of tax collection and functioning of the shadow economy in the future. The effectiveness of tax policy in the region is determined by the quality of tax administration, state tax regulation with the objective to achieve economic and welfare growth.