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To the Issue of Effectiveness of Tax Privileges: Analysis of Modern Practice

Author (s)

Salimova Mukhayo Muzafarovna

Abstract

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.

Keywords

taxation, tax policy, tax privileges, tax mechanism, tax legislation, assessment of effectiveness, tax regulation

References

1.    TR Tax Code (with alterations and addenda introduced on 01. 01. 2017 being taken into account). – Dushanbe, 2017. – 335 pp.

2.    The Speech of Founder of Peace and National Concord, Leader of Nation, TR President Emomali Rakhmon at the International Forum of Entrepreneurs under the Nomination “Development of Entrepreneurship and Investiture and Modern Economic Processes”. – Dushanbe, 2018. – 15 pp.

3.    Balandina A. S. Analysis of Theoretical Aspects of Tax Privileges and Preferences // Bulletin of Tomsk State University. Series “Economics”. – Tomsk. 2011, N4. – pp. 105-110.

4.    Social-Economic State of TR for the Period of January-December 2017-2018. Edited by Statistical Managerial Office under the Auspices of Tajikistan Republic President. – Dushanbe, 2018. – 145 pp.

5.    Investiture Stimuli in Tajikistan. The Project of Methodological Note of IFC Group of the World Bank in Tajikistan. – Dushanbe, 2018. – 35 pp.

6.    Report on the Result Relating to Tax Bodies Activities in 2017 and the Tasks for the first Quarter of 2018 and Subsequent Periods // “Bochu Khirodge” Newspaper (“Taxes”). Edition of Tax Committee under TR Government. – Dushanbe, 2018, N4 (1098). – 16pp.

7.    Tax Privileges: Analysis of Applied Practice and Methods of Assessment of Action Effectiveness // Taxes and Taxation. 2011, N7. – pp. 45-54. www.palata.nk.ru . (Date of request: 24. 09. 2018)

8.    Panskov V. G. On Tax Stimulation of Russian Economy Modernization // Tax and Taxation. 2010, N12. – pp. 8-14

9.     www.gki.tj(Date of request: 5. 10. 2018)

 www.customs.tj. (Date of request: 8. 10. 2018)

Publication date

Monday, 22 April 2019

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