In the current circumstances, many Russian regions have legal acts regulating the order of evaluation of the
efficiency of tax relieves (the evaluation of efficiency is of fragmentary nature at the federal level and at the level
of municipalities). The experience of the Orel region is remarkable, as it adopted the law dated 30.06.2009
#923-OZ "On evaluation of fiscal, social, and economic efficiency of tax relieves granted to certain categories of
taxpayers." In the practice of the Orel region both the budgetary (tax relieves encourage increase in revenues or
cost optimization of the budget) and economic (tax relieves promote positive dynamics of indexes of financial
and economic activity of taxpayers) criteria, and the criterion of social efficiency (contribution of the tax relief to
the formation of favorable living conditions for the population) of evaluation of tax relieves (Solovyev, 2012).
The said law states that following the results of evaluation of the tax relieves efficiency, the authorized agency
prepares a proposal for extension or cancellation of a particular tax relief. The adoption of such a decision
following the results of evaluation of the efficiency of incentive mechanisms is recommended by the BCTP for
2013-2015.
In the current circumstances, many Russian regions have legal acts regulating the order of evaluation of theefficiency of tax relieves (the evaluation of efficiency is of fragmentary nature at the federal level and at the levelof municipalities). The experience of the Orel region is remarkable, as it adopted the law dated 30.06.2009#923-OZ "On evaluation of fiscal, social, and economic efficiency of tax relieves granted to certain categories oftaxpayers." In the practice of the Orel region both the budgetary (tax relieves encourage increase in revenues orcost optimization of the budget) and economic (tax relieves promote positive dynamics of indexes of financialand economic activity of taxpayers) criteria, and the criterion of social efficiency (contribution of the tax relief tothe formation of favorable living conditions for the population) of evaluation of tax relieves (Solovyev, 2012).The said law states that following the results of evaluation of the tax relieves efficiency, the authorized agencyprepares a proposal for extension or cancellation of a particular tax relief. The adoption of such a decisionfollowing the results of evaluation of the efficiency of incentive mechanisms is recommended by the BCTP for2013-2015.
การแปล กรุณารอสักครู่..