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Theoretical and Applied Economics
Reference:

Tax Incentives of Individual Sectors of the Russian Economy: Current Status and Areas for Improvement

Savina Ol'ga Nikolaevna

PhD in Economics

PhD in Economics, assistant professor of the Department of the Taxes and Taxation at Financial University under the Government of the Russian Federation. 

109001, Russia, g. Moscow, ul. Leningradskii Prospekt, 49

osavina-v@rambler.ru
Другие публикации этого автора
 

 
P'yanova Marina Vladimirovna

PhD in Economics

associate professor of the Department of Taxes and Taxation at Financial University under the Government of the Russian Federation

125993, Russia, Moscow, Leningradsky prospect 49

marinapyanova@mail.ru
Другие публикации этого автора
 

 

DOI:

10.7256/2409-8647.2016.4.19741

Review date:

14-07-2016


Publish date:

24-01-2017


Abstract: The article is devoted to identifying problems that complicate monitoring using tax credits and other tax incentives and tools to assess their effectiveness. Questions of impact assessment tools, tax incentives for the real sector of the Russian economy in general, and agricultural production in particular are relevant throughout the entire period of operation of the Russian tax system. They got especially acute under conditions of imposed sanctions on Russia causing instability of the economy and the need to develop effective mechanisms for the promotion of domestic producers. Existing tools for agricultural production tax incentive in the tax system of the Russian Federation is not a great variety. Tax benefits are the main tool and their efficiency is evaluated only by assessing the amount of budget losses incurred by the government. Analysis of current evaluation tools used to assess efficiency of tax benefits allows to define peculiarities of their practical implementation in municipal units and constituents. The authors concludes that there is no objective evaluation method to assess efficiency of tax benefits that would be legally fixed in current regional methods. There is a need to improve existing methodologies and develop a unified, containing a single system performance criteria not just tax breaks but tax incentives and other instruments; not only for states but also for business. For this purpose the authors have tested the method to assess the efficiency of tax privileges and preferences developed by the Ministry of Economic Development and Trade of the Russian Federation in 2014 together with the Ministry of Finance of the Russian Federation, for example, instruments such as the single agricultural tax and bonus depreciation. Despite the fact that this technique has not yet received a practical implementation, the authors analyze the effect of this technique with a view to identifying its usefulness and drawbacks. It is concluded that there is a need to further improve the methodology.   


Keywords: single agricultural tax, bonus depreciation, import substitution, tax regulation, tax incentive tools, tax benefits, performance evaluation, social efficiency, cost-effectiveness, business
This article written in Russian. You can find full text of article in Russian here .

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