The article dwells on certain current changes of the tax legislation functioning in Tajikistan Republic in the plane of granting tax privileges and preferences. The functioning practice of assessment of effectiveness in regard to given tax privileges is adduced. It is underscored that under contemporary conditions the system of tax privileges and preferences acting in the role of effective economic regulator should respond to certain requirements; if not fulfilled the functioning of the system in question becomes non-expedient. It is indicated that in order to ensure balance and stability of state budget tax privileges and preferences must be assessed from “aim – result” position, it means that mutualties between tax entries and revenues with economic and social indices should be analyzed. Designing on the premise of the analysis of the existing methods of assessment related to the effectiveness of tax privileges, the author of the article proposes priority directions of a further improvement of modern methods of the assessment in question in Tajikistan Republic in average term perspective.
taxation, tax policy, tax privileges, tax mechanism, tax legislation, assessment of effectiveness, tax regulation
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