Financial Analytics: Science and Experience
 

Improving the approaches to the tax incentives efficiency evaluation in the Russian Federation

Vol. 10, Iss. 12, DECEMBER 2017

Received: 2 June 2017

Received in revised form: 3 November 2017

Accepted: 7 November 2017

Available online: 14 December 2017

Subject Heading: Tax regulation

JEL Classification: C15, E62, H21, H51

Pages: 1407–1423

https://doi.org/10.24891/fa.10.12.1407

Okun' A.S. Kuban State University, Krasnodar, Krasnodar Krai, Russian Federation
n121ha@rambler.ru

Steshenko Yu.A. Kuban State University, Krasnodar, Krasnodar Krai, Russian Federation
julia11st@mail.ru

Importance The main topics of the paper are the modern conditions of social and economic transformations and the development of the tax system.
Objectives The purpose of the work is to develop and test a methodology for assessing the effectiveness of tax incentives.
Methods For the study, we used the methods of logical, statistical, correlation-regression analyses and a graphical method of data representation.
Results We present a methodology for a comprehensive assessment of the effectiveness of tax incentives for taxpayers. It can be used both at the federal and regional levels.
Conclusions and Relevance It is concluded that the highest level of efficiency of tax incentives is observed in the Sakhalin oblast. The elements of tax incentives in the agricultural and research and development sectors are effective.

Keywords: tax, incentives, branch, evaluation, budget efficiency

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