Analysis of the application of tax benefits for income tax in the Russian Federation | Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2013. № 1 (21).

HomeIssuesAnalysis of the application of tax benefits for income tax in the Russian Federation | Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2013. № 1 (21).

Analysis of the application of tax benefits for income tax in the Russian Federation

Profits tax is under scrutiny of the polity. Much attention is paid to the creation of effective and modern system of taxation for innovative companies. In this study, an analysis of existing tax exemptions for income tax.

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Keywords

налоги, налоговые льготы, налоговая реформа, taxes, tax credits, tax reform

Authors

NameOrganizationE-mail
Balandina Anna S.Tomsk State University anbalandina@mail.ru
Всего: 1

References

Налоговый кодекс Российской Федерации [Электронный ресурс]: (часть вторая) от 05.08.2000 г. № 117-ФЗ: принят ГД ФС РФ 19.07.2000 г. (редакция от 28.07.2012 г.) (с изменениями и дополнениями, вступившими в силу с 30.08.2012 г.) // КонсультантПлюс: справочн
Николаев И., Шульга И. Экономика льгот. Статья 2 // Общество и экономика. 2003. № 10. С. 123.
Малинина Т. Оценка налоговых льгот и освобождений [Электронный ресурс] // Информационно-аналитический ресурс. Электрон. дан. URL:http://www.cfin.ru/taxes/tax_ expenditures_ analysis.shtml (дата обращения: 12.09.2012).
Analysis of the application of tax benefits for income tax in the Russian Federation | Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2013. № 1 (21).

Analysis of the application of tax benefits for income tax in the Russian Federation | Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2013. № 1 (21).

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