METHODOLOGY FOR ASSESSING TAX BENEFITS AT THE LOCAL LEVEL
The methods of assessment of efficiency of tax benefits operating at the local level are analyzed. Retrospective analysis allowed the author to identify the advantages and disadvantages of the proposed methods and to form the author’s vision on the feasibility of assessing tax benefits and preferenc...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2018-06-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/1065 |
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| _version_ | 1832541934423375872 |
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| author | L. Shevyrkov |
| author_facet | L. Shevyrkov |
| author_sort | L. Shevyrkov |
| collection | DOAJ |
| description | The methods of assessment of efficiency of tax benefits operating at the local level are analyzed. Retrospective analysis allowed the author to identify the advantages and disadvantages of the proposed methods and to form the author’s vision on the feasibility of assessing tax benefits and preferences for local taxes and trade duties. The proposed method, the top quality will allow to estimate tax benefits to local authorities from the use of aggregate efficiency. The paper applies the formal-logical method, the system method, the method of mathematical modeling. |
| format | Article |
| id | doaj-art-f3cebe82b9ae40c08f46a03db310cebd |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2018-06-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-f3cebe82b9ae40c08f46a03db310cebd2025-02-04T08:27:55ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152018-06-010611712210.26425/1816-4277-2018-6-117-1221065METHODOLOGY FOR ASSESSING TAX BENEFITS AT THE LOCAL LEVELL. Shevyrkov0Inter-district Tax Inspectorate №3 for the Moscow regionThe methods of assessment of efficiency of tax benefits operating at the local level are analyzed. Retrospective analysis allowed the author to identify the advantages and disadvantages of the proposed methods and to form the author’s vision on the feasibility of assessing tax benefits and preferences for local taxes and trade duties. The proposed method, the top quality will allow to estimate tax benefits to local authorities from the use of aggregate efficiency. The paper applies the formal-logical method, the system method, the method of mathematical modeling.https://vestnik.guu.ru/jour/article/view/1065combined efficiencybudget efficiencyeconomic efficiencysocial efficiencyamount of falling income |
| spellingShingle | L. Shevyrkov METHODOLOGY FOR ASSESSING TAX BENEFITS AT THE LOCAL LEVEL Вестник университета combined efficiency budget efficiency economic efficiency social efficiency amount of falling income |
| title | METHODOLOGY FOR ASSESSING TAX BENEFITS AT THE LOCAL LEVEL |
| title_full | METHODOLOGY FOR ASSESSING TAX BENEFITS AT THE LOCAL LEVEL |
| title_fullStr | METHODOLOGY FOR ASSESSING TAX BENEFITS AT THE LOCAL LEVEL |
| title_full_unstemmed | METHODOLOGY FOR ASSESSING TAX BENEFITS AT THE LOCAL LEVEL |
| title_short | METHODOLOGY FOR ASSESSING TAX BENEFITS AT THE LOCAL LEVEL |
| title_sort | methodology for assessing tax benefits at the local level |
| topic | combined efficiency budget efficiency economic efficiency social efficiency amount of falling income |
| url | https://vestnik.guu.ru/jour/article/view/1065 |
| work_keys_str_mv | AT lshevyrkov methodologyforassessingtaxbenefitsatthelocallevel |