Home  Journals  Financial Analytics: Science and Experience  2(140) - 2013 January

Tax instruments discretionary fiscal policy: modern aspect

Available online: 23 January 2013

Subject Heading: Taxes and taxation

JEL Classification: 

In the article the critical analysis of tax privileges applied in the Russian practice within the direct taxation of profit and expenses on a manpower is presented. The author proved expediency of reduction of private tax preferences at preservation of application of the general tax privileges.

Keywords: discretionary tax policy, privileges, profit tax, social contribution

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ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

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