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Tax Privileges: Establishment Grounds and Implementation Practice
Abstract.The creation of a register of tax benefits, which is currently being worked out in the Russian Federation, involves, firstly, determination of the list of tax legislation norms that can be considered as tax benefits, and secondly, distinguishing basic benefits and tax expenses from the total number of tax benefits. The difficulty of attributing individual tax legislation norms to tax benefits is related to the fact that, based on the definition of the concept of tax benefit, given in Article 56 of the Tax Code of the RF, it is not always possible to categorize one or another rule to a tax benefit. Therefore, the author of the article suggests the criteria to which the tax benefit should correspond; defines the requirements for basic tax benefits. For example, she gives a specific list based on VAT. The author has used the system analysis, dialectical approach, deduction and induction methods, comparisons and analogies, and generalization method. Based on the analysis of various forms of tax advantages provided to certain categories of taxpayers, and their compliance with the definition of the concept of tax benefit given in Article 56 of the RF Tax Code, the author came to the conclusion that it is necessary to develop the criteria with which the tax benefit should correspond. Based on these criteria, tax exemptions are highlighted by the example of VAT, proposals are made to classify certain norms of the Code as elements of the mechanism for calculating VAT, to operations that are outside the scope of VAT taxation; The requirements for classifying tax benefits as basic benefits and tax expenses for different types of taxes are defined. For example, based on the analysis of VAT, the author shows the types of basic tax benefits and tax expenses.
Keywords: VAT, advantages, taxpayers, tax base, tax norms, tax expenses, basis tax privileges, requirements, register of tax privileges, Taxes
Article was received:13-12-2018
This article written in Russian. You can find full text of article in Russian here .