2017
DOI: 10.15688/jvolsu3.2017.4.11
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Tax Benefits for Regional Business: Need, Sufficiency, Efficiency

Abstract: Abstract. The article analyzes the tax benefits for the enterprises of Russia. Their analysis is carried out in the context of territorial affiliation of tax benefit. Tax benefits were granted as anti-crisis measures: promotion of entrepreneurship, reduction of informal employment, implementation of investment projects. Their granting was often characterized by haphazard nature. There were cases of abuse in the application of tax benefits. The entrepreneur must be ready to prove their right to benefits.Tax ben… Show more

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