The methodological bases of studying regional tax policy

For some time scientists have been discussing economic mechanism as the core of regional tax policy while sociological factors proceed staying in the shadow. Just recently researches began studying sociological factors as the clue of the effective tax policy. Anyways its social mechanism is without required assessment till now. Social mechanism of regional tax policy as regulation of resources and benefits exchange between social actors determines social-territorial stratification of the society. The purpose of this paper is to state the problem of methodological foundation for the tax regional policy research, which will help to approach the salvation of harmonizing of its actors' interests.