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 92
- Downloads 0
Physical development of teenagers engaged in mobile sports living in the Aral Sea region
On the bases of the received given anthropometrical measurements of the analysis of a state of health and condition of diseases it is possible to make a conclusion, that playing sports render beneficial influence on the...
Мероприятия по разработке стратегии управления персоналом
В данной статье рассмотрена разработка стратегии управления персоналом на примере АО «Завод Фиолент». Разработка стратегии управления персоналом является важным аспектом стратегического развития предприятия. Необходимо р...
The process of enantiosemy in Nizami Ganjavi and Gatran Tabrizi’s creative works
The article deals with “enantiosemy” the term which shows a situation that carries two meanings, the first it’s meaning is “exist”, in second is “not exist”. It has opposite meanings. This process happens in vocabulary....
Анализ индикаторов социально-экономической защищенности
Очевидная проблематичность изучения указателей социально–экономической безопасности заключается в выработке конкретных критериев и пороговых значений процессов обеспечивания защищенности. Обеспечивание социально–экономич...
Definition of the economically important morphogenetic structures of soils based on the relief plastics of the Lankaran Lowland of Azerbaijan
Based on the method of plastic terrain, scientific–practical and methodological foundations for the preparation of maps of soil cover structure were developed. It is noted that in the formation of soil combinations of th...