On the Issue of the Effectiveness of the Institute of Tax Benefits(in the Context of the Interaction of Legal and Economic Principles)
( Pp. 280-286)
More about authors
Archireeva Anastasia Sergeevna
Kuban State Agrarian University named after I. T. Trubilin
Krasnodar, Russian Federation
Kuban State Agrarian University named after I. T. Trubilin
Krasnodar, Russian Federation
Abstract:
Abstract: An assessment of the effectiveness of the current system of tax incentives is necessary from the point of view of optimizing the procedure for preferential taxation, ending the practice of stimulating unpromising areas of activity, providing benefits to certain industries, reorienting towards stimulating energy and resource conservation, greening industry through stimulating scientific, technical and innovative activities. In the context of systematic work to improve the procedure for preferential taxation, an important area of activity is assessing the effectiveness of the provided tax benefits, as well as proper justification for the feasibility of introducing new ones. An important goal that financial management bodies currently face is the study of methodological tools for assessing the effectiveness of tax incentives.
Tasks. Explore methods for assessing the effectiveness of tax incentives and identify problematic aspects of such assessment. In the process of studying the effectiveness of tax incentives, methods of logical and statistical analysis were used. Consider available methodological approaches to assessing the effectiveness of tax and budget incentive measures. Determine the methodology for calculating the effectiveness of tax benefits. Conduct a study of materials on the use of tax incentives in the Russian Federation for the period 2017-2021. Identify problems in assessing the effectiveness of tax incentives associated with the inaccessibility of many statistical data, as well as methodological and methodological problems.
Conclusions. The quality of the analysis of economic processes is determined by the totality of the effectiveness of the data and methods used. The weakness of standard databases and standard methods for assessing the effectiveness of tax incentives lies in the difficulty of identifying each specific benefit. In addition, benefits can be considered ineffective if they are in little demand by taxpayers; we believe that such benefits should be replaced with more effective ones.
Tasks. Explore methods for assessing the effectiveness of tax incentives and identify problematic aspects of such assessment. In the process of studying the effectiveness of tax incentives, methods of logical and statistical analysis were used. Consider available methodological approaches to assessing the effectiveness of tax and budget incentive measures. Determine the methodology for calculating the effectiveness of tax benefits. Conduct a study of materials on the use of tax incentives in the Russian Federation for the period 2017-2021. Identify problems in assessing the effectiveness of tax incentives associated with the inaccessibility of many statistical data, as well as methodological and methodological problems.
Conclusions. The quality of the analysis of economic processes is determined by the totality of the effectiveness of the data and methods used. The weakness of standard databases and standard methods for assessing the effectiveness of tax incentives lies in the difficulty of identifying each specific benefit. In addition, benefits can be considered ineffective if they are in little demand by taxpayers; we believe that such benefits should be replaced with more effective ones.
How to Cite:
Archireeva A.S. On the Issue of the Effectiveness of the Institute of Tax Benefits (in the Context of the Interaction of Legal and Economic Principles) // Gaps in Russian Legislation. 2023. Vol. 16. №7. Pp. 280-286. (in Russ.). EDN: SZPXUE
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Юшко А.В., Пичугина С.Е., Леваев Л.А. Компетенция муниципальных образований в сфере налогообложения // Евразийский юридический журнал. 2022. № 1 (164). С. 147-148. EDN: BAAVOV.
Филин М.В., Цешковский А.М. Правовое регулирование налоговых льгот и меры государства по борьбе с уклонением от уплаты налогов // Налоги. 2009. No 6.
Шевелева Н.А., Братко Т.Д. Налоговая льгота как категория финансового права // Вестн. экономического правосудия Российской Федерации. 2014. No 10.
Горский И.В. О налоговом регулировании, налоговых льготах и функциях (историко-методологический аспект) // Экономика. Налоги. Право. 2014. No 3. С. 17–22.
Курдюк П.М., Очаковский В.А. К вопросу о совершенствовании правового механизма налогового льготирования // В книге: Право и государство: проблемы методологии, теории и истории. Материалы V Всероссийской научно-практической конференции. 2016. С. 36-39. EDN: WKKOFX.
Galuščák, K.Taxes and Benefits: Work Incentive Effects of Policies // Czech Journal of Economics and Finance. 2012. Vol. 62, Issue 1. P. 27–43.
Dahlby B. Once on the Lips, For ever on the Hips: A Benefit-Cost Analysis of Fiscal Stimulusin OECD Countries // C.D. Howe Institute Backgrounder. 2009.
Galu k, K.Taxes and Benefits: Work Incentive Effects of Policies // Czech Journal of Economics and Finance. 2012. Vol. 62, Issue 1. P. 27 43.
Dahlby B. Once on the Lips, For ever on the Hips: A Benefit-Cost Analysis of Fiscal Stimulusin OECD Countries // C.D. Howe Institute Backgrounder. 2009.
Keywords:
tax benefit, efficiency, tax revenues, revenues, budget, economic efficiency..
