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Article

КОНЦЕПЦИЯ ПОДХОДА К ОЦЕНКЕ ЭФФЕКТИВНОСТИ НАЛОГОВЫХ ЛЬГОТ В РОССИЙСКОЙ ФЕДЕРАЦИИ

Финансовое право. 2014. № 4. С. 36-40.
The author of this article analyses the applied approach to performance evaluation of tax benefits in the Russian Federation and presents the own approach to performance evaluation of tax benefits with a view to create a new total methodology of performance evaluation of tax benefits in Russia. The author argues in favor of the own approach to performance evaluation of tax benefits based on the performance audit of application of public funds. There is the generic list of effectiveness measures of tax benefits include the effectiveness measures of tax benefits for ship owners as the example in the article.