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Актуальные Вопросы Оценки Эффективности Налоговых Льгот // Assessing The Effectiveness Of Tax Incentives: Sensitive Issues

Author

Listed:
  • VLADIMIR Kuzmenko

    (North Caucasus Federal University)

  • NATALIA Beskorovainaya

    (North Caucasus Federal University)

  • TATYANA Nikitenko

    (Institute for Humanities and Economics)

  • В. Кузьменко В.

    (Северо-Кавказский федеральный университет)

  • Н. Бескоровайная С.

    (Северо-Кавказский федеральный университет)

  • Т. Никитенко В.

    (Московский гуманитарно-экономический институт)

Abstract

The article discusses definitions and characteristics of certain tax benefits as well as the feasibility of their administration and monitoring. Although the use of benefits usually leads to notable tax expenditures, the criteria of budget and social efficiency should not be the only ones held accountable for tax benefits introduction. It is also necessary to take into consideration the purpose of introduced incentives and to assess the importance of achieved results. The authors analyze the “tax benefits” concept content, principles of administration and basic areas for improvement. The granting of tax benefits should follow such guidelines of state administration as intended use, adaptability, core values, transparence, and demand. Moreover, the effects from introduction of tax incentives should be kept in mind at all stages of the budget-building process. В статье рассматриваются характеристики и определения налоговых льгот, целесообразность их введения и мониторинга. Хотя применение льгот обычно приводит к ощутимым налоговым расходам, они не должны вводиться только исходя из бюджетной и социальной эффективности. Необходимо также принимать во внимание цель их введения и оценивать результат по степени его достижения. Анализируются содержание понятия «налоговые льготы», принципы управления налоговыми льготами и основные направления совершенствования их управления. Предлагается при выборе условий предоставления преференций руководствоваться принципами государственного управления: целевого назначения, адаптивности, открытости, ориентации на ценности, востребованности. Причем последствия от введения налоговых льгот должны учитываться на всех стадиях бюджетного процесса.

Suggested Citation

  • VLADIMIR Kuzmenko & NATALIA Beskorovainaya & TATYANA Nikitenko & В. Кузьменко В. & Н. Бескоровайная С. & Т. Никитенко В., 2015. "Актуальные Вопросы Оценки Эффективности Налоговых Льгот // Assessing The Effectiveness Of Tax Incentives: Sensitive Issues," Экономика. Налоги. Право // Economics, taxes & law, ФГОБУ "Финансовый университет при Правительстве Российской Федерации" // Financial University under The Government of Russian Federation, issue 5, pages 123-127.
  • Handle: RePEc:scn:econom:y:2015:i:5:p:123-127
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    References listed on IDEAS

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    1. Toder, Eric J., 2000. "Tax Cuts or Spending--Does It Make a Difference?," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(3), pages 361-372, September.
    2. Toder, Eric J., 2000. "Tax Cuts or Spending--Does it Make a Difference?," National Tax Journal, National Tax Association, vol. 53(n. 3), pages 361-72, September.
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