DOI: 10.7256/2454-065X.2021.4.31491

Abstract: The article examines the impact of such factors as the average monthly salary of employees, investment in fixed assets, tax burden, cost value for research and development, and workforce productivity. For building the model, the author applies statistical data on socioeconomic development indicators of 32 constituent entities of the Russian Federation for 2017. Tax burden lowers the workforce productivity; therefore, the use of tax incentives and preferences contributes to the achievement of the goals of economic growth. The research is based in the general scientific methods of analysis and synthesis, as well as econometric analysis. The article is dedicated to the creation of correlation-regression model of impact assessment. The conclusion is drawn that three out of four determinants indicate a significant positive correlation with workforce productivity. The effective tax incentive mechanism may become a catalyst for the economic development and contributes to securing employment.

DOI: 10.7256/2454-065X.2018.4.25933

Abstract: Efficient tax incentives used to encourage the development of economic sectors may contribute to the economic growth as well as ensure social, economic and budget stability. This article is devoted to the issues of sectorial tax incentives. The author of the article examines peculiarities of modern taxation from the point of view of national economy branches and particular economic activities. Steshenko carries out an analysis of existing elements of tax incentives. According to the author, at the present stage of economic development the most nettlesome problem is the choice of targets for sectorial tax incentives within the existing taxation system. The methodological basis of the research is the fundamental concepts presented by Russian researchers and systematic analysis of tax laws and regulations. In the course of the research Steshenko has used statistical modelling, historical, graphic and multivariate statistics methods that allowed to view the process of sectorial tax incentives from the point of view of their classification. The novelty of the research is caused by the fact that the author offers a classification of national economy branches depending on their clasterization and efficiency of tax incentives using the multivariate statistics method. The author also discovers and theoreticall substantiate three clusters as well as make recommendations on how to choose targets for sectorial tax incentives based on their peculiarities.