ISSUES OF INTRODUCING A PROCEDURE FOR ASSESSING THE EFFECTIVENESS OF TAX AND CUSTOMS BENEFITS
Keywords:
Tax policy, tax exemptions, register of tax exemptions, efficiency of tax exemptions, initiator-organization, stimulating exemptions, system exemptions, social exemptions, budget efficiency, economic efficiency, social efficiency.Abstract
The efficiency tax exemptions, the dynamic of tax preferences, and the role of tax expenditures in economic growth are given in this article. Also the lack of unique approach of estimating efficiency of tax preferences and disproportion of economic competition equilibrium in the result of tax exemptions are described. Based on international experiences and analysis in this sphere scientific-practical conclusions and proposals were developed.
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