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Tax Benefits and Tax Preferences: Their Differentiation
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
 

 
Nikitina Dar'ya Petrovna

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

109457, Russia, Moscow, str. Yaroslavskoe Shosse, 57

nikitina1_87@mail.ru

Abstract.

The article is devoted to the exploration of existing contradictions in attitudes and approaches to understanding tax incentive tools such as the "tax breaks" and "preferences" under existing legislation, as well as identifying problems, complicating the process of monitoring the use of tax credits and other tax incentives and tools to assess their effectiveness. Today there are not so many tools of tax incentives in the tax system of the Russian Federation. The main tools include tax benefits which efficiency assessment is confined to calculating budgetary losses for the government. Lately much has been said about tax preferences. However, often these concepts are treated alike. The authors attempt to distinguish these concepts. According to the authors, differentiation between these tax instruments will allow to make adjustments to the method of assessing their efficiency and to influence the quality of decisions regarding their prolongation. Using the methods of analysis and comparison, tax incentives have been divided into tax benefis and tax preferences. Particlar examples are provided. The authors conclude that there are no objective methods for assessing efficiency of tax incentives which would have been developed and fixed by applicable regional laws. The authors emphasize the need to improve existing methodologies and develop a single system of performance criteria for assessing not only tax benefits, but also tax preferences. The authors also suggest to clarify the definition of tax incentives set forth by the Tax Code as well as to fix the provision concerning tax preferences. According to the authors, this would allow to increase objectivity of their efficiency assessment.

Keywords: Tax policy, tools, import substitution, tax benefits, preferences, effectiveness evaluation, performance monitoring, incentives, tax regulation, technique efficiency

DOI:

10.7256/2409-7802.2016.1.16284

Article was received:

17-09-2015


Review date:

18-09-2015


Publish date:

26-12-2015


This article written in Russian. You can find full text of article in Russian here .

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