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Finance and Credit
 

Evaluation of the effectiveness of tax benefits for educational institutions

Vol. 17, Iss. 10, MARCH 2011

Available online: 10 March 2011

Subject Heading: Tax policy

JEL Classification: 

Chuhnina G.Y. candidate of economical science, docent of the finance theory, credit and income taxation department, Volgograd state university
fc@volsu.ru

The effectiveness of tax incentives for the Higher schools financed from the federal budget and commercial educational institutions of Volgograd region is given in the article. The effectiveness of tax is analyzed by the presence of budgetary, economic and social efficiency.
     It was proved that the resumption of tax benefits to educational institutions should be constantly improved the methods of ranking point scoring with a priority of social and economic efficiency.

Keywords: tax, incentive, effectiveness, taxpayer, evaluation, criteria, technique

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

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