Abstract

The article defines the essence of the concepts of "tax benefits" and "tax expenses", examines the problem of providing regional tax benefits on the example of the Altai Republic. The analysis of tax expenditures of the budget of the Altai Republic was carried out, the effectiveness of regional tax benefits and preferences for the period 2017-2019 was assessed. The assessment of the effectiveness of the provision of tax benefits and preferences to organizations participating in the implementation of the Investment program in the social sphere of the Altai Republic, having the status of social investors and not having such a status, but participating in the investment processes of the republic is given. Recommendations for improving the effectiveness of the application of tax benefits are proposed.

Talk to us

Join us for a 30 min session where you can share your feedback and ask us any queries you have

Schedule a call

Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.