Importance Slackening of the Russian economic growth rates and increase in regional budget deficit enhance the topicality of the research of tax incentives mechanisms as an element of regional policy of entrepreneurial development. Objectives The paper aims at researching regulatory environment, implementation and effectiveness of tax incentives as well as tax exemptions under regional legislation. The objective of the research is to determine the role of tax incentives in the system of regional policy of entrepreneurial development, to consider the types of regional tax exemptions and conditions under which they are granted, to analyze the indicators of economic appraisal of regional tax incentives implementation. Methods To solve the problem I applied the methods of logical, comparative, and system analysis, as well as functional and structural analyses, the methods of grouping and economic and statistical research. Results The research showed that tax exemption and tax incentive mechanisms, which are currently used in most regions of the Russian Federation, have insignificant differences in conditions of their application. At present, the economic appraisal of federal tax incentives implementation is carried out in a fragmented manner and only in the form of tax expenditure. According to the financial statistics data for 2010-2012, there is an increase in tax expenditure both in absolute terms and in terms of tax revenues of the Russian budget system and GDP. The main volume of tax expenses is formed on the basis of tax exemptions and tax incentives provided under Federal laws. The share of tax expenses on regional and local taxes imposed at regional level is comparatively low. As for regional exemptions, only exemptions provided under a simplified tax system assume a mass character. Conclusions and Relevance I conclude on the need to improve the technique of assessing effectiveness of the existing tax exemptions, to systematize the work of executive authorities on assessing the effectiveness of tax exemptions application for the sake of their optimization.
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