Subject This paper considers the issue of correct identification of tax benefit categories. The budget performance of regions and entities depends on this procedure. Objectives The paper aims to identify the correlation between the existing tax benefit classification and the cases of tax preferences operating in Russia, subsequently extending the list of categories used in budget effectiveness assessment. Methods For the study, we used methods of theoretical and empirical knowledge, including a comparative analysis and the hypothetico-deductive method. Results The article justifies the need to extend the list of categories of regional tax exemptions used in the assessment of their budget efficiency at the end of the medium term. Conclusions and Relevance Assessment of the tax benefit efficiency should consider the differentiation of the Russian Federation subjects, based on their economic and social development level. The increase in the categories of tax benefits will help achieve objective results. The results of the study can be useful for finance and taxation bodies authorized to assess the effectiveness of tax benefits.
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