Importance The article discusses some aspects of developing tax benefit efficiency criteria and indicators. If tax benefits are systematized, it will help the State articulate regulatory documents. Objectives The research substantiates methodological approaches to assessing the efficiency of tax benefits, formulates my own evaluation criterion and devises methods for reviewing the efficiency of tax benefits. Methods Using general logic methods and techniques, I reveal methods to evaluate the efficiency of tax benefits as developed by the Russian Ministry of Economic Development and regional authorities, prove that the systems approach was not applied to determine the criterion and indicators of efficiency of tax benefits. Drawing upon econometric methods, I analyzed the efficiency ratio of tax benefits and propose parameters to assess them per group. Results The article provides the criterion to evaluate the efficiency of tax benefits from perspectives of the beneficiary and the purpose. I substantiate general and individual indicators of the efficiency of tax preferences, and suggest the way social efficiency should be assessed through the method of the dynamic rate. Conclusions and Relevance The proposed criteria and efficiency indicators of tax benefits will help tax authorities monitor tax benefits, maintain reasonable tax policies for executive authorities, and plan tax payments for entities. The findings may be used by the Federal Tax Service of the Russian Federation and regional authorities to analyze, evaluate and forecast tax benefits.
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