Home  Journals  Finance and Credit  42(570) - 2013 November

Tax privileges in Russian legislation: essence, forms, priorities and efficiency

Available online: 30 November 2013

Subject Heading: Taxation

JEL Classification: 

In the article scientific approaches are generalized, the debatable review is carried out and the essence of a definition a tax privilege is specified. The need of consideration of a tax privilege not only as instrument of regulation of economy, but also as element of social policy of the state is proved. On the basis of the analysis of acts of 1990-2000 characteristic signs and the forms of tax privileges applied in the Russian Federation are allocated. The need of creation of uniform and target system of an incentivization, transformation of privileges for strengthening of their stimulating impact on development of economy, achievement of economic effect and strengthening of social return is shown. For ensuring transparency of the preferential taxation and increase of efficiency of an assessment expediency of introduction of a special form of the reporting by types of privileges as on federal, and to regional and local taxes is proved.

Keywords: tax privileges, definition, advantages, preferences, deductions, assessment, efficiency, special-purpose character, support, conditions, tax legislation, tax passport, modernization, stimulation

View all articles of issue

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

Journal current issue

Vol. 30, Iss. 4 April 2024

Archive