Criteria for Managing Tax Expenditures of Budgets of Public Legal Entities
( Pp. 227-231)

The purpose of the article is to analyze regulatory legal documents regulating the management of tax expenses and to develop a system for managing tax expenses of public legal entities. The article discusses the stages of the tax expense management system, a group of criteria that allow the assessment of the management system at each of the established stages. The expediency of guiding the proposed criteria is explained by the need to successfully implement the goals of public policy.

Frumina S. V. Criteria for Managing Tax Expenditures of Budgets of Public Legal Entities // ECONOMIC PROBLEMS AND LEGAL PRACTICE. 2023. Vol. 19. № 6. P. 227-231. (in Russ.) EDN: XTMRTC

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tax expenses, criteria, tax expense management system, efficiency, evaluation..