Assessment of the effectiveness of the implementation of regional tax policy

The relevance of studying problems in the field of assessing the quality of regional policy in difficult economic conditions of functioning is of paramount importance, since it is tax revenues that are the basis for the formation of budgets and the functioning of the state and its territories. One of the main requirements for the regional tax policy is to ensure its effectiveness. The effectiveness of tax policy is considered in terms of its compliance with the goals and objectives of the tax authorities and society, ensuring the optimal combination of fiscal, regulatory and incentive functions of taxes. This article is devoted to the study of approaches to determining the effectiveness of regional tax policy. The main methods for evaluating the effectiveness of the regional tax policy were identified, their main advantages and disadvantages were identified. As part of the study, an author's approach was proposed to determine the effectiveness of regional tax policy through the formation of an integral indicator based on taking into account not only the activities of tax authorities, but also the actions of the authorities of the constituent entities of the Russian Federation, aimed at developing the tax potential and creating a sustainable business environment in the jurisdictional territory. The proposed methodology was tested on the materials of the Novosibirsk region and showed an increase in the quality of the formation of tax policy in the region, which is also confirmed by the overall growth in the socio-economic development of the Novosibirsk region. This technique has a number of advantages, which consist in an integrated approach to assessing the effectiveness of regional tax policy, objective results, which is due to the use in the methodology of data reflected in the reporting forms of tax authorities and statistical data generated at the state level. The application of this technique will allow optimizing the formation of tax policy in the Russian Federation as a whole, which will lead to an increase in the balance of regional budgets and the country's budget system as a whole.