{"id":1207,"date":"2023-03-29T14:28:41","date_gmt":"2023-03-29T11:28:41","guid":{"rendered":"https:\/\/eurasialaw-journal.ru\/?p=1207"},"modified":"2023-03-29T14:28:41","modified_gmt":"2023-03-29T11:28:41","slug":"efficiency-of-tax-benefits","status":"publish","type":"post","link":"https:\/\/eurasialaw-journal.ru\/en\/efficiency-of-tax-benefits.html","title":{"rendered":"EFFICIENCY OF TAX BENEFITS"},"content":{"rendered":"

EFFICIENCY OF TAX BENEFITS<\/h1>\r\n
\r\n

\u2116 1 (176) 2023<\/strong><\/p>\r\n

DOI 10.46320\/2073-4506-2023-1-176-174-175 <\/strong><\/p>\r\n

Pages 174-175 <\/strong><\/p>\r\n

OCHAKOVSKIY Viktor Alexandrovich<\/strong>
Ph.D. in Law, associate professor of the I. T. Trubilin Kuban State Agrarian University<\/p>\r\n

VOLOBUEVA Violetta Konstantinovna<\/strong>
student of the I. T. Trubilin Kuban State Agrarian University<\/p>\r\n

SAVCHENKO Alexander Romanovich<\/strong>
student of the I. T. Trubilin Kuban State Agrarian University<\/p>\r\n

EFFICIENCY OF TAX BENEFITS<\/strong><\/p>\r\n

A feature of the Russian tax system is still the presence of a large number of benefits. The existing benefits are fixed not only in the relevant chapters of the Russian tax legislation, but also in the unchanged provisions of the law on certain types of taxation. Therefore, it is not always easy to determine the full list of benefits for any payment. The article examines the legislative concept of a tax benefit, its meaning is indicated. Also, examples of existing tax benefits are given. The effective and ineffective ones are identified, the criteria of inefficiency are considered. In conclusion, the electronic system “Efficiency of benefits” is considered as a solution to the problem of inefficiency.<\/p>\r\n

Keywords:<\/strong> Tax Code, tax benefit, legislation, government, business, VAT, budget.<\/p>\r\n

\r\n

\u2116 1 (176) 2023<\/strong><\/p>\r\n

\u0421\u0442\u0440\u0430\u043d\u0438\u0446\u044b 174-175<\/strong><\/p>\r\n

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<\/div>","protected":false},"excerpt":{"rendered":"EFFICIENCY OF TAX BENEFITS \u2116 1 (176) 2023 DOI 10.46320\/2073-4506-2023-1-176-174-175 Pages 174-175 OCHAKOVSKIY Viktor Alexandrovich Ph.D. in Law, associate professor of the I. T. Trubilin Kuban State Agrarian University VOLOBUEVA Violetta Konstantinovna student of the I. T. Trubilin Kuban State Agrarian University SAVCHENKO Alexander Romanovich student of the I. T. Trubilin Kuban State Agrarian University … Read more<\/a>
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