Modern approaches to the evaluation of the quality of tax benefits with the capability in the budget process
Journal Title: Бюллетень науки и практики - Year 2018, Vol 4, Issue 12
Abstract
In article directions for improving the assessment of the quality of tax benefits using the budget process. The subject of the research is methodological issues of assessing the quality of tax benefits. The justification for the aim of the research is to assess the quality of the methodological approaches to tax using the budget process. In particular, the following quality assessment stages using tax incentives in the budget process: accounting (inventory) tax benefits; the estimated amount of tax benefits; quality evaluation of tax incentives in ensuring sustainable development in the region. To assess the quality of tax concessions were proposed targets (indicators) tax credit quality: the socio-economic effects of the tax credit, assessment of tax revenues to the consolidated budget from taxpayers’ beneficiaries of the tax benefit, cross–trainers tax effect of tax benefits to individuals. The article substantiates that the targeted categories of tax breaks aimed at social support appropriate to determine the cross–tax effect of social benefits. Cross–tax effect involves the impact of benefits on property taxes for individuals on the formation of favourable living conditions for socially vulnerable sectors of the population. Cross–tax effect of benefits may be the result of the mutual impact of tax rebates of taxes on economic activities and socially significant spheres of activity, preserve and create new jobs.
Authors and Affiliations
Tatiana Tkacheva
Keywords
Related Articles
- EP ID EP497545
- DOI 10.5281/zenodo.2272138
- Views 95
- Downloads 0
Customs and tariff regulation of movement of iron and steel and articles of iron and steel through the customs border of People’s Republic of China
The article is devoted to the problems of taxation of iron and steel and articles of them while moving through the customs border of the People’s Republic of China. The flow of iron and steel on the customs border of Chi...
The problem of divorce from the standpoint of an interdisciplinary approach
This article presents the results of a theoretical analysis of the problem of divorce from the standpoint of an interdisciplinary approach to its understanding. Referring to the results of research of A. I. Antonov, A. G...
Рекомендации Европейского кардиологического общества по лечению фибрилляции предсердий: что нового в антикоагулянтной терапии?
В настоящем обзоре рассмотрены новые европейские рекомендации по лечению фибрилляции предсердий в части антикоагулянтной терапии. Проведен сравнительный анализ с предыдущей версией рекомендаций (2012).
Socio-economic security of the hierarchical system
The paradox of financial and economic reality lies in the fact that it coexists and phenomena of financial evolution, and processes of conventional (non-transient) type. On the one hand, the economy is changing technolog...
Climatically unjustified boreal forests in the South-Kuril Islands
Forest phytobiota plays an exceptionally important backbone part in the establishment and development of insular–arc volcanic ecosystems in North–West Pacific. The optimizing strategy program for the development of plant...