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Present-Time Institutional Constraints of Tax Incentives When the Latter Prevent the Economic Growth
Steshenko Yuliya Aleksandrovna

post-graduate student of the department of World Economy and Management at Kuban State University

350000, Russia, Krasnodarskii Krai krai, g. Krasnodar, ul. Stavropol'skaya, 149, kab. 231

julia11st@mail.ru

 

 

Abstract.

Efficient tax incentives are supposed to contribute to the economic growth in long-term and short-term perspectivbes. In this research Steshenko analyzes institutional constraints of tax incentives, in particular, susceptibility of an economic sector to tax incentives; the fact that tax incentives are constrained by budget losses as a result of falling out tax revenues ('tax expenses'); vertical (sectoral) orientation of tax incentives; competence of tax authorities to evaluate the final results when granting tax benefits. The author in detail describes each constraint from the point of view of the way it affects the economic growth. In the course of his research the author has applied economic statistical, historical logical, comparative and restrospective analysis methods as well as the systems approach to studying economic phenomena and processes. The author makes theoretical provisions about the essense and role of the motivating function of taxes in terms of institutional constraints of tax incentives that prevent the economic growth (susceptibility of an economic sector to tax incentives; the fact that tax incentives are constrained by budget losses as a result of falling out tax revenues ('tax expenses'); vertical (sectoral) orientation of tax incentives; competence of tax authorities to evaluate the final results when granting tax benefits) and makes recommendations regarding adapting of tax incentives to aforesaid constraints for the purpose of boosting the economic growth. 

Keywords: tax policy, institutional constraints, branches of national economy, economic growth, tax break, tax, tax incentives, tax mechanism, tax expenditures, tax administration

DOI:

10.25136/2409-7802.2018.2.26520

Article was received:

06-06-2018


Review date:

08-06-2018


Publish date:

09-06-2018


This article written in Russian. You can find full text of article in Russian here .

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