The article considers the potential and practical application of tax credits to develop the national economy and to solve social problems. The author provides a classification of tax credits and explains the taxation principles. The author also assesses tax reform implications in Russia and in developed countries, availability (non-availability) of tax credits for small businesses, population and regions. There is an analysis of the impact of tax credits (and their cancellation) on the condition of the economy and social status of the RF population. The author offers specific measures to improve the use of the tax credit reserve. There is a substantiation of accounting for tax credits in budget expenses and financial statements of enterprises.
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