Home  Journals  International Accounting  19(265) - 2013 May

Barriers in normative legal support mechanism and application of tax benefits and preferences in Russia

Available online: 25 May 2013

Subject Heading: Taxation

JEL Classification: 

In the article the existing system of granting and application of the tax privileges, connected with large volume of the dropping-out tax income of the budgetary sphere is shown. The problems of standard legal support of the mechanism of granting and application of tax privileges and preferences in modern practice of the taxation are analyzed.

Keywords: tax credits, preferences, budget, tax return forms, direct and indirect methods of funding, federal tax credits, state tax credits, evaluation of the effectiveness of tax incentives, the explanatory note

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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