Tax expenditures of public legal education in the system of budget revenues and expenditures

 
PIIS102694520014040-5-1
DOI10.31857/S102694520014040-5
Publication type Article
Status Published
Authors
Occupation:  associate Professor of the Department of Financial Law
Affiliation: Russian state University of justice
Address: Moscow, Russian Federation
Occupation: senior lecturer of the Department of Financial Law
Affiliation: Russian state University of justice
Address: Russian Federation
Journal nameGosudarstvo i pravo
EditionIssue 3
Pages93-101
Abstract

The article analyzes the legal regulation of tax expenditures in the budgets of public legal entities and the problems of such regulation. The article considers the formation and development of the category and institution of tax expenditures in the world practice and in Russia, the relationship between tax benefits and tax expenditures, methods for assessing tax expenditures, as well as the legal status of participants in the budget process in order to create a list and assess tax expenditures. The authors conclude that timely and reasonable information about tax expenditures of public legal education is intended to serve as one of the most important tools for effective management of budget expenditures in the budget system

Keywordsbudget, budget system, budget federalism, tax benefits, tax expenditures, methods of assessing tax expenditures, management, effective management of revenues and expenditures of budgets of public legal entities
Received11.08.2020
Publication date23.03.2021
Number of characters34671
Cite  
100 rub.
When subscribing to an article or issue, the user can download PDF, evaluate the publication or contact the author. Need to register.

Number of purchasers: 0, views: 766

Readers community rating: votes 0

1. Vershilo T.A. The budget and its role in state management // Financial Law. 2015. No. 12. P. 12–14 (in Russ.).

2. Vershilo T.A. Tax expenditures of public legal education as a means of effective management of budget expenditures of the budget system in the conditions of the formation of the digital economy (legal aspect) // Law and state: theory and practice. 2019. No. 3 (57). P. 109 (in Russ.).

3. Ivanov A., Milogolov N.S., Pinskaya M.R. Formation of the register of tax benefits: principles and approaches // Taxes. 2019. No. 1. P. 6 - 10 (in Russ.).

4. Kopina A.A. Equality, discrimination and differentiation of taxpayers // Taxes. 2017. No. 22. P. 1 - 8 (in Russ.).

5. Loginova T.A., Semkina T.I. Tax expenses (tax benefits): problems of property taxes and VAT // Taxes. 2019. No. 6. P. 27 - 33 (in Russ.).

6. Malinina T.A. Assessment of tax benefits and exemptions: foreign experience and Russian practice. M., 2010 (in Russ.).

7. Guidelines for ensuring transparency in the budget and tax sphere. Washington, 2001 [Electronic resource]. - Access mode: https://ru.b-ok.org/book/523638/77cd55 (accessed: 12.03.2019) (in Russ.).

8. Encyclopedia of the theoretical foundations of taxation / ed. by I.A. Mayburov, Yu. B. Ivanov. M., 2016. P. 127, 129, 386 (in Russ.).

Система Orphus

Loading...
Up