Home  Journals  International Accounting  26(176) - 2011 July

About tax privileges and preferences

Available online: 12 July 2011

Subject Heading: Taxation

JEL Classification: 

Tax breaks and preferences, their notion, classification signs and operation mechanism are considered in the article. The article contains analysis of tax legislation of the Russian Federation in the field of tax breaks and preferences (on an example of regional taxes). There is research of historical data of granting tax breaks in some Russian regions. The system of operation factors which can reflect similarities and differences between tax breaks and preferences is created and recommended in the article.

Keywords: taxes, breaks, preferences, object, deduction, exemption, transport, property, calculation, rate

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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