Home  Journals  Finance and Credit  8(440) - 2011 February

Tax reductions: practice application, role for regional budgets, and methods of assessment of efficiency

Available online: 16 February 2011

Subject Heading: Taxation

JEL Classification: 

There were analyzed tax deductions like a growing instrument of investment attractiveness of regions in this article. Was carried out test of regional legislation in the field tax deductions; fulfilled a review of applying them in practice; analyzed methods of assessment of efficiency of given and planned to be given tax reductions. Was made an exclusion of budgetary and social efficiency of tax reductions and about their economic reasonability in the post crisis economy. Present recommendations on improvement of using tax deductions on sub federal level and adoption the system of assessment of efficiency.

Keywords: tax reductions, investment attractiveness, efficiency

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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