Abstract
The article analyzes the provisions of current Russian legislation on tax benefits. The authors consider the essence of tax benefits from the position of legal doctrine. The thesis that tax incentives are a form of expression of a legal incentive (incentive) is substantiated, and other approaches to determining the legal nature of benefits are considered. The legal definition of the concept of tax benefits and the purpose of their existence in the structure of tax legislation is evaluated. A significant part of the article is devoted to the question of whether the institute of tax benefits can be allocated within the framework of tax law. For this purpose, the analysis of existing legal provisions from the point of view of the features of the institution of law developed by the legal doctrine is carried out. The authors of the article came to the conclusion that the institute of tax benefits in its essence fully corresponds to the characteristics of a legal institution.
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