Local budgets tax expenditures's role in formation of tax capacity

Orlova Yelena N. () and Bykov Stepan S. ()
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Orlova Yelena N.: Baikal State University of Economy and Law
Bykov Stepan S.: Baikal State University of Economy and Law

The Problems of Economy, 2012, issue 3, 36_46

Abstract: The article deals with the concept of tax expenditures (which are defined as tax revenues which not received in the budget system as a result of tax credits and exemptions set out at tax laws) describes their characteristics, an algorithm for the identification and evaluation. Based on the data of the Irkutsk Region (Russia) analyzes the value of the structure and dynamics of the tax expenditures of local budgets in 2006-2011. Describes the mechanism of the effect of tax expenditures on the tax capacity of the local budgets. The problems of the implementation of this mechanism in the practice of providing tax relief on taxes to the local budget.

Keywords: tax expenditures; tax privileges; tax capacity; income tax; property taxes (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:idp:redpoe:y:2012:i:3:p:36_46

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