Finance and Credit

Abstracting and Indexing

РИНЦ
Referativny Zhurnal VINITI RAS
Worldcat
LCCN Permalink
Google Scholar

Online available

Eastview
eLIBRARY.RU
Biblioclub

Home

Journals

Finance and Credit

14(494) - 2012 April

Tax subsidies: contents, purposes of introduction and efficiency of using

Vol. 18, Iss. 14, APRIL 2012

Available online: 3 April 2012

Subject Heading: Taxation

JEL Classification:

Panskov V.G. Doctor of Economics, professor of department "Taxes and the Taxation", deserved economist of the Russian Federation, state adviser of tax service I rank, Financial University under the Government of the Russian Federation
5868116@mail.ru

Ponomareva N.V. PhD in Economics, associate professor, professor of department "Taxes and Taxation", Russian Economic University named after G. V. Plekhanov
nvponomareva@mail.ru

In the article it is noted that existence in the Russian tax system of considerable number of privileges and exceptions of the general rules of the taxation demands regular check of their efficiency. Measures for the systematization and unification of tax privileges and preferences are offered, to improvement of the conceptual apparatus, the control and reporting organization, more efficient use of the granted tax subsidies.

Keywords: tax privileges, payment delay, fiscal releases, taxpayers

View all articles of issue

ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

Journal current issue

Vol. 30, Iss. 4

April 2024