Tax relieves: Costs of their application in taxation and issues of the efficiency evaluation

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Tax relieves: Costs of their application in taxation and issues of the efficiency evaluation. / Musaeva, K.M.; Aliev, B.K.; Suleymanov, M.M.; Dyukina, T.O.

In: Asian Social Science, Vol. 11, No. 5, 2015, p. 333-343.

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Musaeva, K.M. ; Aliev, B.K. ; Suleymanov, M.M. ; Dyukina, T.O. / Tax relieves: Costs of their application in taxation and issues of the efficiency evaluation. In: Asian Social Science. 2015 ; Vol. 11, No. 5. pp. 333-343.

BibTeX

@article{7735d912c15e4e9e8bfafe01bae21e14,

title = "Tax relieves: Costs of their application in taxation and issues of the efficiency evaluation",

abstract = "The main objective of this work was to develop a set of scientific and practical recommendations aimed at improving the efficiency of preferential tax treatment based on the analysis of the costs of tax relieves, their types, and their performance evaluation. Direct and indirect costs of tax relieves granted by the World Bank were analyzed within the research. Based on the analysis of legal acts that were in effect in 1990-2000, the specific features and forms of tax relieves used in the Russian Federation were identified. The article shows the necessity of expanded understanding of the tax relieves based on their actual manifestations in various forms, and, based on this, extension of the efficiency evaluation object in the circumstances of the Russian Federation. The article formulates the conclusion about the need to transform the tax relieves in order to strengthen their stimulating effect on the economy development and achievement of the economic benefit and enhancement of the social return. The regulato",

keywords = "Advantages, Costs of tax relieves, Efficiency (fiscal, budgetary, economic, and social), Tax relief, The Republic of Dagestan, The Russian Federation",

author = "K.M. Musaeva and B.K. Aliev and M.M. Suleymanov and T.O. Dyukina",

year = "2015",

doi = "http://dx.doi.org/10.5539/ass.v11n5p333",

language = "English",

volume = "11",

pages = "333--343",

journal = "Asian Social Science",

issn = "1911-2017",

publisher = "Canadian Center of Science and Education",

number = "5",

}

RIS

TY - JOUR

T1 - Tax relieves: Costs of their application in taxation and issues of the efficiency evaluation

AU - Musaeva, K.M.

AU - Aliev, B.K.

AU - Suleymanov, M.M.

AU - Dyukina, T.O.

PY - 2015

Y1 - 2015

N2 - The main objective of this work was to develop a set of scientific and practical recommendations aimed at improving the efficiency of preferential tax treatment based on the analysis of the costs of tax relieves, their types, and their performance evaluation. Direct and indirect costs of tax relieves granted by the World Bank were analyzed within the research. Based on the analysis of legal acts that were in effect in 1990-2000, the specific features and forms of tax relieves used in the Russian Federation were identified. The article shows the necessity of expanded understanding of the tax relieves based on their actual manifestations in various forms, and, based on this, extension of the efficiency evaluation object in the circumstances of the Russian Federation. The article formulates the conclusion about the need to transform the tax relieves in order to strengthen their stimulating effect on the economy development and achievement of the economic benefit and enhancement of the social return. The regulato

AB - The main objective of this work was to develop a set of scientific and practical recommendations aimed at improving the efficiency of preferential tax treatment based on the analysis of the costs of tax relieves, their types, and their performance evaluation. Direct and indirect costs of tax relieves granted by the World Bank were analyzed within the research. Based on the analysis of legal acts that were in effect in 1990-2000, the specific features and forms of tax relieves used in the Russian Federation were identified. The article shows the necessity of expanded understanding of the tax relieves based on their actual manifestations in various forms, and, based on this, extension of the efficiency evaluation object in the circumstances of the Russian Federation. The article formulates the conclusion about the need to transform the tax relieves in order to strengthen their stimulating effect on the economy development and achievement of the economic benefit and enhancement of the social return. The regulato

KW - Advantages

KW - Costs of tax relieves

KW - Efficiency (fiscal, budgetary, economic, and social)

KW - Tax relief

KW - The Republic of Dagestan

KW - The Russian Federation

U2 - http://dx.doi.org/10.5539/ass.v11n5p333

DO - http://dx.doi.org/10.5539/ass.v11n5p333

M3 - Article

VL - 11

SP - 333

EP - 343

JO - Asian Social Science

JF - Asian Social Science

SN - 1911-2017

IS - 5

ER -

ID: 5836201