ПОВЫШЕНИЕ ЭФФЕКТИВНОСТИ РЕАЛИЗАЦИИ НАЛОГОВОЙ ПОЛИТИКИ НА РЕГИОНАЛЬНОМ УРОВНЕ

Abstract:
The purpose of this article is to assess the effectiveness of tax policy implementation at the regional level, identify problematic aspects and institutional constraints in the activities of the Federal Tax Service of Russia in the DPR during the transition period, and develop theoretical and methodological provisions and practical recommendations for improving the effectiveness of tax policy implementation at the regional level. The article identifies the most pressing problems and contradictions faced by taxpayers in the new territories and identifies bottlenecks in the activities of the Federal Tax Service of Russia in the DPR. The identified problems are systematized into five main groups, which include: legal uncertainty for pre-tax periods, the absence of cadastral numbers in the Unified State Register of Real Estate, business fragmentation, employee errors due to changes in software and standards, and the failure to recognize expenses based on old documents. It is concluded that the main bottlenecks are not local but structural in nature and are associated with transitional legislation, cadastral incompatibility, tax evasion schemes, personnel shortages, and conflicting requirements for primary documents. The author recommends changing federal legislation regarding the recognition of expenses and the boundaries of the transition period, or a significant increase in financial and human resources for the Federal Tax Service of the DPR.