Savina, O.N. Efficiency evaluation of tax exemptions in the conditions of current Russian tax legislation and the directions for its improvement

Abstract: The tax exemptions serve as efficient means of state influence on the entrepreneurial, investment, innovation and labor activities, scientific and technical development, social sphere. The topicality of the issue is due to the fact that the exemptions should meet their goals, and they should be provided only to those who truly need them. Evaluating the Russian legislation on taxes an levies, one may state that the system of tax exemptions and preferences meets its goals only partially. There is a need to form an evaluation method containing a united system of criteria and their efficiency. The article refers both to the traditional criteria and other estimate indicators, allowing to provide more detailed and in-depth analysis of tax exemption efficiency, to improve the quality of monitoring of their efficiency, to establish the reference points for budget and financial forecasting and planning for the state and for taxpayers.

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