INFLUENCE OF TAX DEDUCTIONS ON FORMING REGIONAL BUDGET

Abstract

One of the elements to promote economic activities are privileges for taxes and duties. The provision of various taxpayers has the direct effect is expressed in decrease in budget revenues, and indirect, involving the creation offavourable socio-economic conditions. In order to improve the effectiveness of tax incentives is necessary to develop an effective mechanism for assessing the appropriateness of their introduction.

Keywords

• стимулирование
• налоговые льготы
• администрирование
• преференции
• бюджетная эффективность
• stimulation
• tax deductions
• administration
• preference
• budgetary efficiency