Criteria for Managing Tax Expenditures of Budgets of Public Legal Entities
( Pp. 227-231)
More about authors
Svetlana V. Frumina
Cand. Sci. (Econ.), Associate Professor, Associate Professor of the Department of Public Finance, Faculty of Finance, Associate Professor of the Department of World Financial Markets and Fintech
Financial University under the Government of the Russian Federation; Plekhanov Russian University of Economics
Moscow, Russian Federation; Moscow, Russian Federation
Financial University under the Government of the Russian Federation; Plekhanov Russian University of Economics
Moscow, Russian Federation; Moscow, Russian Federation
Abstract:
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.
How to Cite:
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
Reference list:
Balynin I.V. Financial support for domestic producers in the context of achieving national development goals of the Russian Federation: key problems and proposals for their solution // Issues of innovative economics. —2022. —Volume 12. No. 1. P. 317–339.
Bogacheva O., Fokina T. Managing tax expenditures in OECD countries // World Economy and International Relations. 2017. —Volume 61. No. 4. P. 26 36. https://doi. org/10.20542/0131-2227-2017-61-4-26-363.
Buzdalina O. B., Bondarenko N. O. Analysis of the concept of tax budget expenditures and its implementation in the Russian Federation // Financial life. 2020. No. 1. P. 113–116.
Demidova S.E. Assessment of the system for managing tax expenditures of budgets of the constituent entities of the Federation // Bulletin of Economics, Law and Sociology. 2023. No. 3. Р. 16–19.
Karataeva G.E., Chernova S.V. Development of assessment of the efficiency of tax expenditures // Bulletin of Surgut State University. 2022. Issue. 4(38). P. 45–51.
Frumina S.V. Principles of tax expense management // Siberian Financial School. 2023. No. 2(150). P. 32–36.
Frumina S.V. Tax incentives for voluntary savings of citizens // News of higher educational institutions. Series: Economics, finance and production management. 2021. No. 2 (48). P. 51–58.
Yagovkina V.A. Tax expenses: first problems of law enforcement // Public finance. 2020. No. 40. P. 108–119.
Bogacheva O., Fokina T. Managing tax expenditures in OECD countries // World Economy and International Relations. 2017. —Volume 61. No. 4. P. 26 36. https://doi. org/10.20542/0131-2227-2017-61-4-26-363.
Buzdalina O. B., Bondarenko N. O. Analysis of the concept of tax budget expenditures and its implementation in the Russian Federation // Financial life. 2020. No. 1. P. 113–116.
Demidova S.E. Assessment of the system for managing tax expenditures of budgets of the constituent entities of the Federation // Bulletin of Economics, Law and Sociology. 2023. No. 3. Р. 16–19.
Karataeva G.E., Chernova S.V. Development of assessment of the efficiency of tax expenditures // Bulletin of Surgut State University. 2022. Issue. 4(38). P. 45–51.
Frumina S.V. Principles of tax expense management // Siberian Financial School. 2023. No. 2(150). P. 32–36.
Frumina S.V. Tax incentives for voluntary savings of citizens // News of higher educational institutions. Series: Economics, finance and production management. 2021. No. 2 (48). P. 51–58.
Yagovkina V.A. Tax expenses: first problems of law enforcement // Public finance. 2020. No. 40. P. 108–119.
Keywords:
tax expenses, criteria, tax expense management system, efficiency, evaluation..
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