Tax burden management as a tool for sustainable regional development

Дата публикации: 19.11.2024

Tax burden management as a tool for sustainable regional development

Oblatsova U.V.
Аннотация: This paper provides an in-depth analysis of applying the Laffer Curve in the context of regional economies, specifically addressing the tax policy of a regional entity. The study aims to calculate optimal tax burden boundaries for the Perm Region. A modified model is utilized, incorporating a variable to account for inflation. The purpose of the research is to determine the first and second types of Laffer Points for the Perm Region and to compare these results with the actual tax burden observed. The object of the study is the regional tax burden in the Perm Region under changing economic and geopolitical conditions, while the subject of the study encompasses methodological approaches to defining optimal tax burdens through production-institutional functions. Findings from the analysis underscore the importance of adopting a differentiated approach to tax policy, one that considers the unique factors of each region. Such an approach enables more effective tax regulation, minimizes the risk of reduced business activity, and ensures a stable revenue flow to the regional budget.
Ключевые слова: regional economy, Laffer Curve, Laffer Points, taxes, taxation, regional tax burden.
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