The development budget and its role in the implementation of the region’s investment policy

Realizing the role of investments for the implementation of the policy of economic growth and increasing the monetary income and savings of the population, it is proposed to develop the development budget in the regions as an independent target monetary fund as part of the consolidated budget of the...

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Autores principales:	S. N. Rukina, K. A. Gerasimova, A. S. Takmazyan, K. N. Samoylova
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2021
Materias:	investments incentives economic growth development budget tax benefits special investment contract agreement on protection and promotion of capital investments tax expenditures Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/08e8156990ff4ddca34781947eb878e3
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spelling	oai:doaj.org-article:08e8156990ff4ddca34781947eb878e32021-12-03T07:43:36ZThe development budget and its role in the implementation of the region’s investment policy1816-42772686-841510.26425/1816-4277-2021-7-168-175https://doaj.org/article/08e8156990ff4ddca34781947eb878e32021-09-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2993https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415Realizing the role of investments for the implementation of the policy of economic growth and increasing the monetary income and savings of the population, it is proposed to develop the development budget in the regions as an independent target monetary fund as part of the consolidated budget of the subject of the Russian Federation and a tool for activating investment processes. The authors substantiate two options for the formation of its income based on the state of the economic potential of the region and inter-budgetary relations in the country. The article argues for the need to reflect in the development budget tax expenditures corresponding to the amount of incentive tax benefits provided by the sub-federal government to investors. The analysis of the forms of state support for investment projects in the Rostov region that are in demand by business – tax incentives, “engineering” subsidies, special investment contracts-allowed us to formulate a set of measures to improve tax legislation. The full functioning of the development budget is impossible without its consolidation in the Budget Code of the Russian Federation, as well as simplification of the mechanisms for providing tax instruments that stimulate investment processes, maintaining the stability of tax legislation, and expanding the tax independence of the state authorities of the subjects of the Russian Federation.S. N. RukinaK. A. GerasimovaA. S. TakmazyanK. N. SamoylovaPublishing House of the State University of Managementarticleinvestmentsincentiveseconomic growthdevelopment budgettax benefitsspecial investment contractagreement on protection and promotion of capital investmentstax expendituresSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 7, Pp 168-175 (2021)
institution	DOAJ
collection	DOAJ
language	RU
topic	investments incentives economic growth development budget tax benefits special investment contract agreement on protection and promotion of capital investments tax expenditures Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	investments incentives economic growth development budget tax benefits special investment contract agreement on protection and promotion of capital investments tax expenditures Sociology (General) HM401-1281 Economics as a science HB71-74 S. N. Rukina K. A. Gerasimova A. S. Takmazyan K. N. Samoylova The development budget and its role in the implementation of the region’s investment policy
description	Realizing the role of investments for the implementation of the policy of economic growth and increasing the monetary income and savings of the population, it is proposed to develop the development budget in the regions as an independent target monetary fund as part of the consolidated budget of the subject of the Russian Federation and a tool for activating investment processes. The authors substantiate two options for the formation of its income based on the state of the economic potential of the region and inter-budgetary relations in the country. The article argues for the need to reflect in the development budget tax expenditures corresponding to the amount of incentive tax benefits provided by the sub-federal government to investors. The analysis of the forms of state support for investment projects in the Rostov region that are in demand by business – tax incentives, “engineering” subsidies, special investment contracts-allowed us to formulate a set of measures to improve tax legislation. The full functioning of the development budget is impossible without its consolidation in the Budget Code of the Russian Federation, as well as simplification of the mechanisms for providing tax instruments that stimulate investment processes, maintaining the stability of tax legislation, and expanding the tax independence of the state authorities of the subjects of the Russian Federation.
format	article
author	S. N. Rukina K. A. Gerasimova A. S. Takmazyan K. N. Samoylova
author_facet	S. N. Rukina K. A. Gerasimova A. S. Takmazyan K. N. Samoylova
author_sort	S. N. Rukina
title	The development budget and its role in the implementation of the region’s investment policy
title_short	The development budget and its role in the implementation of the region’s investment policy
title_full	The development budget and its role in the implementation of the region’s investment policy
title_fullStr	The development budget and its role in the implementation of the region’s investment policy
title_full_unstemmed	The development budget and its role in the implementation of the region’s investment policy
title_sort	development budget and its role in the implementation of the region’s investment policy
publisher	Publishing House of the State University of Management
publishDate	2021
url	https://doaj.org/article/08e8156990ff4ddca34781947eb878e3
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The development budget and its role in the implementation of the region’s investment policy

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