According to the author, it is necessary to use the results of monitoring the efficiency of tax relieves for taking
the decision not only to cancel or retain the relieves, but also to change the conditions of their application, which
will strengthen the stimulating effect of the preferential tax treatment. The positive experience of some regions
of the Russian Federation should be distributed in other federation subjects and municipalities, as well as at the
federal level. In this case, it is advisable to assess the efficiency of not only the newly introduced relieves, but
also of the effective ones.