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Налоговые льготы: теория и практика применения – тема научной статьи по экономике и бизнесу читайте бесплатно текст научно-исследовательской работы в электронной библиотеке КиберЛенинка - Налоговый эксперт

Налоговые льготы: теория и практика применения – тема научной статьи по экономике и бизнесу читайте бесплатно текст научно-исследовательской работы в электронной библиотеке КиберЛенинка - Налоговый эксперт

TAX BENEFITS: THEORY AND PRACTICE

Russian tax system is shown. As a tool for the implementation of the government tax policy , the tax benefit , according to the author, being an exception from the rules of taxation, should be exclusively target-oriented and used for a limited time.Classifying the tax benefits by an object of their application, the author believes the introduction of benefits related to the Â"incomeÂ"object must be accompanied by statutory regulations of their use by taxpayers. The paper proposes measures to improve the monitoring of the tax benefit effectiveness. Not underestimating complex mathematical formulas to evaluate the effectiveness of tax benefits, the author draws attention to other forms of analytical work, primarily, sociological surveys among taxpayers and tax authorities.

Tax Benefits: Theory and Practice

VLADIMIR G. PANSKOV, ScD (Economics), full professor, Financial University<span itemscope itemtype="http://schema.org/Organization">
        <span itemprop="name">Financial University</span>
</span>, Honored Economist of the Russian Federation<span itemscope itemtype="http://schema.org/Organization">
        <span itemprop="name">Russian Federation</span>
</span>, Class I State Advisor of the Tax Service

The paper analyzes the economic content of tax benefits.

Russian tax system is shown. As a tool for the implementation of the government tax policy, the tax benefit, according to the author, being an exception from the rules of taxation, should be exclusively target-oriented and used for a limited time.

Classifying the tax benefits by an object of their application, the author believes the introduction of benefits related to the Â"incomeÂ"object must be accompanied by statutory regulations of their use by taxpayers. The paper proposes measures to improve the monitoring of the tax benefit effectiveness. Not underestimating complex mathematical formulas to evaluate the effectiveness of tax benefits, the author draws attention to other forms of analytical work, primarily, sociological surveys among taxpayers and tax authorities. Keywords: tax benefit; theory of taxation; Tax Code; tax policy; tax exemptions.

Finance and credit, 2014, No. 4 (580), pp. 48-52.

Finance, 2015, No. 9, pp. 76-79.

3. Financial and monetary methods of economic regulation. Theory and practice/edited by Abra-mova M.A., Goncharenko L. I., Markina E.V. Moscow: Yurait, 2014. 551 p.

4. Tax and customs regulation of innovation activity: monograph/edited by L.I. Goncharenko and M. R. Pinsky. Moscow: Dashkov and C°, 2014. 224 p.