Efficiency of application of special tax regimes on the territory of the Volgograd region

The article is devoted to the analysis of efficiency of special tax regimes, applied on the territory of Volgograd region. The volume of special tax regimes' revenues to the budget of the subject of the Federation is analysed, the reasons of irrelevance of some regimes for taxpayers are revealed. The conclusion is made that special tax regimes play an important role in the formation of the budget, as they contribute to the development of enterprises, which in the future will lead to new jobs and the growth of the tax attractiveness of the region.