Content №2 от 2007
Tax climate and the economy of the Siberian Federal District
The author shows that there is a link between taxes and the economic development in regions and there are instruments in regions to influence on the distribution of capital and labor as well as on their location such as - to create a favorable tax climate. The definition to a tax climate is given by the author. The paper analyzes how the tax revenues in the units of the Siberian Federal District depend on GRP as well as how a tax burden influences on GRP rates and foreign investments. The results obtained prove the fact that there is a close link between the tax revenues and GRP while no clear correlation between the tax burden and rates of GRP growth as well as between the tax burden and foreign investments have been observed.
