Assessment of the effectiveness of tax policy in Russian regions (based on materials from the Chelyabinsk region and Moscow)

The subject of the study is the tax policy of the region. The purpose of the study is to consider the main methods of assessing the effectiveness of tax policy at the regional level. The methodological basis of the research is the use of dialectical-materialistic method of cognition and based on it General scientific, special and private scientific methods. In particular, the methods of analysis, synthesis, logical, comparative (including statistical, etc.) are used. The study examines the theoretical aspects of the effectiveness of tax policy at the regional level and the main methods of its assessment, on the basis of which the methodology of rapid assessment of the effectiveness of tax policy in the region, using statistical data and data of the Federal tax service of Russia (regions), which can give an overall picture of the This, in turn, determines the scientific novelty of the study. Approbation of the technique is carried out on the example of several regions in their comparison. This technique can be applied if it is necessary to study the effectiveness of the tax policy of the region on the principle of "here and now" on the basis of available statistical data, without deepening, using calculations and complex weighting factors.