Implementation of the concept of tax expenditures in the Russian Federation: the evaluation methodology of effects and efficiency

• Дата: 2014
• Автори: Mayburov, I.A., Leontyeva, Y.V.
• Формат: Стаття
• Мова: English
• Опубліковано: Інститут економіки промисловості НАН України 2014
• Назва видання: Економіка промисловості
• Теми: Macroeconomic and regional problems of industrial development
• Онлайн доступ: http://dspace.nbuv.gov.ua/handle/123456789/64020
• Назва журналу: Digital Library of Periodicals of National Academy of Sciences of Ukraine
• Цитувати: Implementation of the concept of tax expenditures in the Russian Federation: the evaluation methodology of effects and efficiency / I.A. Mayburov, Y.V. Leontyeva // Економіка промисловості. — 2014. — № 1 (65). — С. 5-16. — Бібліогр.: 23 назв. — англ.

The subject actualized in the article is the need to develop an evaluation methodology of the tax expenditures efficiency as well as tax incentives efficiency for the purpose of tax accounting and optimization. The basic structure of taxes and the normative structure of taxes are distinguished in th...