Налоговые льготы: варианты нового определения
The authors analyze the implementation of the tax benefits in Russia using the example of the corporate property tax. They suggest their own definition of notion “tax benefits”, referring to CIS Model Tax Code, and show its advantages. The article demonstrates that the corporate property tax benefits are not used efficiently to achieve particular economic goals. It reasons for the limitation of the tax benefits for not more than five years and suggests consideration of amount of missing income of regional budgets due to the regional tax benefits with the amount of subsidies from the federal budget for leveling of regional budgets.