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On reform of tax incentives

Vol. 16, Iss. 31, AUGUST 2013

Available online: 23 August 2013

Subject Heading: Taxation

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Arhiptseva L.M. PhD in Economics, Professor, Department «Taxes and Taxation», the Financial University under the Government of the Russian Federation
lud-arkh@mail.ru

Volkov D.B. PhD in Economics, Methodologist on taxation
dbvolkov@gmail.com

The article is devoted to the analysis of the main options to amend principles of existing tax preferences proposed currently by the scientists as well as specialists. On the basis of the carried-out analysis authors offer own approach to the matter.

Keywords: tax credit, incentive, finance, control, revenue budget system

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

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