Economic Prerequisites For Tax Revenues Generation In Region
Table 1: Powers distribution in regional taxes and fees
| Elements of taxation | Transport tax | Tax on gambling business | Corporate property tax |
| Tax iten | F | F | F |
| Tax base | F | F | F |
| Taxable period | F | F | F |
| Reporting period | F,R | F,R | F,R |
| Tax rate | F | F | F |
| Procedure for tax calculation | F | F | F |
| Procedure and terms for tax payment | F,R | F,R | F,R |
| Tax incentives | F,R | – | F,R |