Ðóñ Eng During last 365 days Approved articles: 2065,   Articles in work: 293 Declined articles: 786 
Library

Shakirova R.K. The relationship between the concepts of "tax benefits" and "budgetary tax expenses" and assessment of tax benefits effectiveness

Published in journal "Taxes and Taxation", 2015-2 in rubric "THEORY AND HISTORY OF TAXATION", pages 146-156.

Resume: Abstract. Providing tax benefits is one of the methods for state regulation of social and economic processes. The choice of research topic was influenced by such factors as the lack of scientifically based tax incentives theory with well-defined and complete classification adapted to the current Russian legislation; unclear benefits provisions dispersed in the RF legislation on taxes, and the problems linked to methods to assess the effectiveness of tax benefits. The purpose of the article is to summarize the approaches to the structure and content of the basic elements of the methodology for assessment of the tax benefits taking into account the tax structure which is referenced to the tax legislation of the Russian Federation and the concept of tax expenses. The work highlights the basic elements of the methodology for assessing the effectiveness of tax incentives and their general characteristics. The paper shows that there is a need to create and use a general classifier of tax benefits. For the first time the study attempts to give a brief critical analysis of the evaluation procedure applied in Yoshkar-Ola (the Mari El Republic) to evaluate fiscal and social effectiveness of tax benefits offered at the local level. Research material may find practical application in the development of a single methodology for assessing the effectiveness of tax benefits, as well as in the activities of executive bodies involved in monitoring of the effectiveness of tax benefits.It is concluded that every provision of the existing regulations governing the monitoring of tax benefits should be carefully examined with the aim of further improvement. The procedure of tax benefits canceling should be smooth, it should be based on the results of assessment of tax benefits effectiveness. Moreover, the assessment should be conducted by the authorized body acting in compliance with a single methodology.

Keywords: effectiveness assessment, monitoring steps, principles for offering benefits, tax basic structure , regulatory tax structure, tax benefits, budgetary tax expenses, elements of the methodology, tax regulation, fiscal performance

DOI: 10.7256/1812-8688.2015.2.14355

This article can be downloaded freely in PDF format for reading. Download article

Bibliography:
Shakirova R. K. Potentsial nalogovykh kompetentsiy regiona i ego ispol'zovanie v Respublike Mariy El / R. K. Shakirova // «Sotsial'no-ekonomicheskie problemy razvitiya predpriyatiy i regionov»: sbornik statey XVIII Mezhdunarodnoy nauchno-prakticheskoy konferentsii.– Penza: Privolzhskiy dom znaniy, 2013. – s.126–128
Shakirova R. K. Nalogovye l'goty kak instrument regulirovaniya razvitiya regiona /R. K. Shakirova // «Aktual'nye problemy ekonomiki sovremennoy Rossii»: materialy nauchno-prakticheskoy konferentsii. – Yoshkar-Ola: Mar gos. un-t, 2014. – s. 285–291
Savina O.N. Otsenka effektivnosti nalogovykh l'got v usloviyakh deystvuyushchego rossiyskogo nalogovogo zakonodatel'stva i napravleniya ee sovershenstvovaniya // Nalogi i nalogooblozhenie.-2013.-8.-C. 579-598. DOI: 10.7256/1812-8688.2013.8.6580.
Savina O. N., Malkova Yu. V. Monitoring effektivnosti sistemy nalogovykh instrumentov stimulirovaniya razvitiya innovatsionnoy ekonomiki v usloviyakh deystvuyushchego zakonodatel'stva i napravleniya ego sovershenstvovaniya // Nalogi i nalogooblozhenie.-2012.-4.-C. 24-34.
Savina O. N. Otsenka effektivnosti nalogovykh l'got v usloviyakh deystvuyushchego rossiyskogo nalogovogo zakonodatel'stva i napravleniya ee sovershenstvovaniya // Nalogi i nalogooblozhenie.-2012.-9.-C. 15-29.
Nigmatullin I.G. Podkhody k otsenke effektivnosti nalogovykh l'got v Respublike Bashkortostan // Nalogi i nalogooblozhenie.-2014.-1.-C. 23-37. DOI: 10.7256/1812-8688.2014.1.10728
Savina O. N. Otsenka effektivnosti nalogovykh l'got v usloviyakh deystvuyushchego rossiyskogo nalogovogo zakonodatel'stva i napravleniya ee sovershenstvovaniya // Nalogi i nalogooblozhenie.-2012.-6.-C. 76-88.
Mayburov I. A. Problema identifikatsii i otsenki nalogovykh raskhodov: metodologicheskiy podkhod k resheniyu/ I. A. Mayburov // Problemy ekonomiki (Khar'kov). – 2012. – ¹ 4. – s.187–193
Malinina T. A. Otsenka nalogovykh l'got i osvobozhdeniy: zarubezhnyy opyt i rossiyskaya praktika / T. A. Malinina. – M.: IEPP, 2010. – 212 s.
Gribkova N. B. Nalogi v sisteme gosudarstvennogo regulirovaniya ekonomiki Rossii / N. B. Gribkova. – M.: Izd-vo ekonomiko-pravovoy literatury, 2004. – 536 s.
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2015 god i na planovyy period 2016 i 2017 godov [Elektronnyy resurs]. – Dostup iz SPS «Konsul'tantPlyus»
Postanovlenie mera g. Yoshkar-Oly ot 27.06.2008 ¹ 1540 «Ob utverzhdenii poryadka otsenki byudzhetnoy i sotsial'noy effektivnosti predostavlyaemykh (planiruemykh k predostavleniyu) nalogovykh l'got po mestnym nalogam» [Elektronnyy resurs]. – Dostup iz SPS «Konsul'tantPlyus».
Barullin S. V. Optimizatsiya nalogovykh l'got na osnove ikh otsenki / S. V. Barullin, A. Yu. Kazak, Yu. E. Slepukhina // Vestnik URFU. Seriya Ekonomika i upravlenie. – 2014. – ¹ 6, s. 117–127
Bykov S. S. Klassifikatsiya nalogovykh l'got kak uslovie i etap otsenki ikh effektivnosti / S. S. Bykov // Izvestiya Irkutskoy gosudarstvennoy ekonomicheskoy akademii, 2013. – ¹ 5. – s. 20–26
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2013 god i na planovyy period 2014 i 2015 godov [Elektronnyy resurs]. – Dostup iz SPS «Konsul'tantPlyus»

Correct link to this article:
just copy this link to clipboard