Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat LCCN Permalink Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
Some theoretical aspects of the content of the concept tax privilege
Available online: 29 January 2014 Subject Heading: Taxation JEL Classification:
In the article it is emphasized that need of regular monitoring and control of efficiency of numerous tax privileges demands allocation of this tax mechanism from considerable number of tax releases and exceptions of the general rules of the taxation. Definition of the concept tax privilege accepted in the Tax code of the Russian Federation is inexact that doesn't allow to solve this problem. The author made attempt to give the treatment of this concept. Keywords: tax legislation, tax privilege, dropping-out income of budget, control |
ISSN 2311-8709 (Online)
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