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Taxes and Taxation
Reference:
Mamedova, B. F.
Peculiarities of Legal Regulation of Tax Remissions in Modern Times
// Taxes and Taxation.
2011. ¹ 9.
P. 17-24.
URL: https://en.nbpublish.com/library_read_article.php?id=58720
Mamedova, B. F. Peculiarities of Legal Regulation of Tax Remissions in Modern TimesAbstract: The article describes the factors influencing the efficiency of legal regulation of preferential tax treatment. The author could define those factors only after the integrated comparative law research of regulatory acts, law enforcement practice and experience of tax remissions in Russia and Federal Republic of Germany. This analysis allowed to establish that at this stage it would be useful to legally enforce the requirements for the definition of purpose of a relevant tax remission as well as the presence of detailed justification of a regulatory act when assigning a tax remission. Keywords: tax, remission, justification, monitoring, law, code, Federal Republic of Germany, Russia, purpose, act.
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