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Finance and Credit

4(580) - 2014 January

Some theoretical aspects of the content of the concept tax privilege

Vol. 20, Iss. 4, JANUARY 2014

Available online: 29 January 2014

Subject Heading: Taxation

JEL Classification:

Panskov V.G. Doctor of Economics, Honored Economist of the Russian Federation, State Councilor of Tax Service I of a rank, Professor, the Department of Taxes and Taxation, the Financial University under the Government of the Russian Federation
5868116@mail.ru

In the article it is emphasized that need of regular monitoring and control of efficiency of numerous tax privileges demands allocation of this tax mechanism from considerable number of tax releases and exceptions of the general rules of the taxation. Definition of the concept tax privilege accepted in the Tax code of the Russian Federation is inexact that doesn't allow to solve this problem. The author made attempt to give the treatment of this concept.

Keywords: tax legislation, tax privilege, dropping-out income of budget, control

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

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