Home  Journals  International Accounting  42(288) - 2013 November

Tax privileges and preferences: illegibility of conceptual framework as source of tax risks

Available online: 21 November 2013

Subject Heading: Taxation

JEL Classification: 

The results of research of one of taxation elements are presented in article - a tax privilege. Standard lack of regulation of the term "tax privilege", difficulty in its differentiation with tax preferences that leads to formation of tax risks for taxpayers and the state is revealed. Experiment of a number of the foreign states on the matter is considered. The need of complex research of this category and entering of the corresponding specifications into the Tax code of the Russian Federation is presented.

Keywords: tax exemptions, tax preferences, budget income, efficiency of tax system

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

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