ANALYSIS OF REGIONAL PECULIARITIES OF TAX REGULATION IN THE NORTH-WESTERN FEDERAL DISTRICT

  • A.G. Veselov Office of the Federal Tax Service of Russia for the Novgorod Region, Veliky Novgorod, Russia
DOI: https://doi.org/10.34680/BENEFICIUM.2024.4(53).23-34

Abstract

The article examines certain issues related to the field of tourism, the practice of applying preferential tax rates for objects in this industry; tools for comparative analysis of data from the Federal Tax Service of Russia from open sources are used, regions such as the Novgorod Region and other regions of the Northwestern Federal District are studied, recommendations are given regarding the possibility of changing the current regional legislation. The purpose of the study is a comparative analysis of tax regulation methods and an assessment of the contribution of the tourism industry to the economy of the regions of the Northwestern Federal District. The objectives of the study include: the study of types of taxation systems for organizations operating in the field of tourism; analysis of tax revenues of organizations in the field of tourism to the economy of the Novgorod region; comparison of applicable rates and benefits in the regions of the Northwestern Federal District, assessment of the actions of local legislators and recommendations for possible changes in the norms of current local legislation. The author provides detailed law enforcement practice of the Tax Service of the regions of the Northwestern Federal District. The author came to the conclusion that the regions of the North-western Federal District for the registration of tourist business are more attractive than the Novgorod region in terms of optimizing the tax burden. The region does not use such incentive measures as lowering the rates on the STS, the most adequate taxation system for tourism. In the study, the author makes a number of recommendations to regional institutions in whose competence these issues are: to consider amending regional legislation on the application of tax rates on the STS by taxpayers whose activities are related to the field of tourism, including for related activities; to provide in regional legislation appropriate tax benefits for newly registered taxpayers in order to legalization of business; to analyze possible changes in the tax base and the corresponding amount of shortfall in the region's income, if the above measures are taken. The conducted research focuses on and actualizes the importance of changing the methodology for assessing the tax contribution of tourism to the economy of the region.

Keywords: Northwestern Federal District regions, taxation systems, tourism

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About the Author

Andrey G. Veselov – Head, Office of the Federal Tax Service of Russia for the Novgorod Region, Veliky Novgorod, Russia. E-mail: diligencedignity@yandex.ru. ORCID 0009-0002-1613-249Х

For citation: Veselov A.G. Analysis of Regional Peculiarities of Tax Regulation in the North-Western Federal District // Beneficium. 2024. Vol. 4(53). Pp. 23-34. (In Russ.). DOI: 10.34680/BENEFICIUM.2024.4(53).23-34

Published
2024-11-29
Issue
No 4 (2024)
Section
SECTORAL REGULARITIES OF MARKET TRANSFORMATION