- PII
- S0207-36760000392-0-
- DOI
- 10.7868/S60000392-0-1
- Publication type
- Article
- Status
- Published
- Authors
- Volume/ Edition
- Volume / Issue 4
- Pages
- 71-91
- Abstract
- In the article raises the need to develop a methodology for estimating tax expenditures and the effectiveness of tax incentives to implement their tasks and optimization. Delineates the basic regulatory and tax structure. The algorithm of the evaluation of tax expenditures. A method for estimating tax expenditures to benefit for the period analyzed. Initial requirements were formulated to assess the effectiveness of tax incentives. To distinguish between four types of effects (fiscal, social, economic, budget) and the appropriate types of efficiency. Suggests ways of efficiency calculations. It is argued the need to use as integral indicator - budgetary efficiency tax credit.
- Keywords
- tax expenditures, basic structure, normative structure, effect, social impact, economic impact, efficiency of fiscal incentives, fiscal impact
- Date of publication
- 08.12.2025
- Year of publication
- 2025
- Number of purchasers
- 1
- Views
- 977
RAS PresidiumОбщество и экономика Obshchestvo i ekonomika
- ISSN (Print) 0207-3676
- ISSN (Online) 3034-5987
EVALUATION OF TAX EXPENDITURES AND TAX EFFECTIVENESS: METHODOLOGY OF PROBLEM SOLVING
Индексирование
Scopus
Crossref
Higher Attestation Commission
At the Ministry of Education and Science of the Russian Federation
Scientific Electronic Library