PROBLEMS OF TAX CONCESSIONS MONITORING FOR ESTIMATION OF EFFICIENCY THEREOF

Anufrieva Elena Mikhaylovna, Candidate of economic sciences, associate professor, sub-department of accounting, taxation and audit, Penza State University (40 Krasnaya street, Penza, Russia), anyfrieva27@mail.ru

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Background. Topicality of researching tax concessions monitoring and estimation of efficiency thereof is caused by the absence of any complete modern finan cially-legal studies about tax concessions that would contribute to correct understanding of such a polysyllabic phenomenon. The aim of this research is to reveal the problems of formation of a tax concessions and preferences monitoring system in order to build a successful and effective system of tax concessions in Russia.
Materials and methods. Realization of the research aim was achieved by means of the analysis of the Russian practice in tax concessions and preferences application. The base of the proof of the need for a single, universal methodological base for estimating the tax concessions efficiency is a system of criteria and indexes that would provide objectivity and transparency of such estimation. The methodological potential includes the methods of comparatively-legal analysis that allow to define a possibility of establising a direct dependence of further usege of tax concessions on the obtained estimation results.
Results. The author investigated a conceptual apparatus for separate provisions of the theory and methodology of realization of the tax (fiscal) concessions and preferences monitoring system. The researcher scientifically substantiates the concept and signs of tax (fiscal) concessions and preferences, distinctions of concepts of effectiveness and efficiency of tax (fiscal) concessions and preferences. The obtained theoretical results will form the basis of methodical and other practical developments, dedicated to increase the effectiveness and efficiency of the tax (fiscal) concessions and preferences system in Russia.
Conclusions. The research results will allow to move to concrete organizational and methodical developments and practical recommendations, having an important value in solving the task of creation of the successful and effective system of tax (fiscal) concessions and preferences monitoring. It concerns development of criteria and indexes for estimation of effectiveness and efficiency of tax (fiscal) concessions for optimization of their list and provision of the optimal choice of objects for the grant of state support. The consequently developed theoretical positions, methods and practical recommendations can be used for development of legislative and normative acts, and also directly in inspecting activity by the executive bodies.

tax concessions, preferences, monitoring, efficiency of tax concessions.

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