Home  Journals  Regional Economics: Theory and Practice  33(264) - 2012 September

Sub-federal tax privileges: purposes of granting and problems of assessment efficiency in Moscow

Available online: 18 September 2012

Subject Heading: Regional development strategy

JEL Classification: 

In the article theoretical and practical aspects of application of tax privileges in Moscow in 2006 -2010 are presented, the assessment of volumes of the dropping-out income of the city budget is carried out. The main problems interfering objective assessment of system effectiveness of sub-federal tax privileges of Moscow are noted, and also the main directions of its improvement are defined.

Keywords: tax privileges, system of tax privileges of Moscow, volumes of dropping-out income, assessment of efficiency of tax privileges

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ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

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