Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Tax subsidies: contents, purposes of introduction and efficiency of using
Available online: 3 April 2012 Subject Heading: Taxation JEL Classification:
In the article it is noted that existence in the Russian tax system of considerable number of privileges and exceptions of the general rules of the taxation demands regular check of their efficiency. Measures for the systematization and unification of tax privileges and preferences are offered, to improvement of the conceptual apparatus, the control and reporting organization, more efficient use of the granted tax subsidies. Keywords: tax privileges, payment delay, fiscal releases, taxpayers |
ISSN 2311-8709 (Online)
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