Разработка нового подхода к оценке эффективности налоговых льгот с учетом опыта их применения в субъектах Российской Федерации
The subject of the research is the tax rebates and their role in establishing relations with economic, entrepreneurial, financial, social and other spheres of life activity as well as financial relations regarding distribution of GDP between the state, business entities and population, the kind of relations that may arise in the process of developing and using tax rebates. In addition, the author of the article analyzes the current practice of using tax rebates in the Russian Federation and establishing the main forms of tax incentivization. The object of the research is the system of tax rebates in the Russian Federation. The methodological basis of the research is the combination of provisions of modern economic theory and theory of state regulation in the sphere of taxation, principles of logical and systems analysis and synthesis, methods of economic analysis and statistical grouping, and method of the table presentation of data. The rationale and novelty of the reserach are caused by the contradictory attitude to tax rebates demonstrated by different foreign and Russian economic schools. The author of the article pays special attention to the analysis of existing approaches to evaluation of tax rebates in terms of estimated figures of efficiency of productivity algorithms applied by the budgetary tax policy. The main conclusion and result of the research is the classification and qualitative analysis of current methods that are used to evaluate the efficiency of tax rebates at the regional level. The scientific novelty of the research is caused by the purpose, objectives, issues raised by the author and integral approach to studying the legal institution of tax rebates.