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Finance and Management
Reference:

Improvement of methodological base on identification of tax expenditures

Popova Evgeniya Mikhailovna

Senior Educator, the department of World Economy, Entrepreneurship and Humanities, Chita Institute (Branch) of Baikal State University

672000, Russia, Zabaikal'skii krai, g. Chita, ul. Anokhina, 56

p_e_m_2013@mail.ru
Другие публикации этого автора
 

 
Guseinova Guzel Mukhtarovna

PhD in Economics

Docent, the department of Finances, Saint Petersburg State University of Economics

191023, Russia, g. Saint Petersburg, ul. Sadovaya, 21

guseynova.g@unecon.ru
Другие публикации этого автора
 

 

DOI:

10.25136/2409-7802.2020.1.32345

Review date:

07-03-2020


Publish date:

09-04-2020


Abstract: The concept of tax expenditure is gradually being implemented into the budget process in the Russian Federation, which justifies the relevance of this research. Russia uses the legislative approach towards identification of tax spending, which has a weak theoretical-methodological base. There is currently no precise criterion for allocation of tax expenditures, while the definition formulated by the Article 6 of the Budgetary Code of the Russian Federation further complicates their identification. Thus, there is an objective need for development of more comprehensive approach towards identification of tax expenditures from the theoretical perspective. The study of foreign practice allowed concluding that qualification of the tax norm, as a tax expenditure is a rather debatable question. The novelty and scientific-practical importance of the conducted research consists in the proposed interpretation of tax expenditures and tax incentives, which reflects their main attribute consisting in divergence from the fundamental principles of taxation, and ensures accord with the concepts used in the budgetary legislation. The authors develop an algorithm for identifying tax expenditures, based on solution of the task on determination of adherence of the content of tax norm to the key elements of the mechanism of functionality of a tax incentive.


Keywords: adjustment to ability to pay, discretionary income, neutrality of tax system, principles of taxation, benchmark, tax incentives, tax expenditures, budget process, equivalence of subsidies, varied tax burden
This article written in Russian. You can find full text of article in Russian here .

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