Abstract:

The article analyzes the elements of the regional tax policy of the subsidized region. The Republic of Mari El, which has a low level of socio-economic status and is one of the regions for which an individual development program is applied, was chosen as the object of the study. The features of the implementation of the regional tax policy aimed at finding a balance between fiscal goals, support for further economic growth and the social component are revealed. Taking into account the risk-oriented approach to ensuring the tax security of the region, the possible directions of the regional tax policy are outlined. The assessment of the impact of individual elements of the regional tax policy on the main parameters of the socio-economic development of the region.