For certain federal taxes, which are source of generation of revenues for regional and local budgets (PIT, CPT),
statistical tax reporting allows to quantify the shortfall in budget revenues caused by the granting of tax relieves.
Thus, for example, the data of the "Report on the tax base and structure of charges on income of individuals,
withholding tax agents" (5NDFL), allow us to estimate the budget losses from tax deductions. Quantitative
assessment of the budget losses caused by granting tax relieves on the personal income tax is calculated by the
tax authorities and they reflect the results of the calculations in the Tax Certificate in the section "Relieves on
individually administered income”. However, the tax authorities assess only the quantitative loss as a total,
without calculating the economic, budgetary, and social efficiency. Calculation of the efficiency of tax relieves
(economic, fiscal, and social) is performed by the relevant executive authorities of the Republic of Dagestan only
for the relieves granted by the regional and local legislation that does not allow for complete characterization of
the efficiency of the preferential tax treatment. In this case, the responsibility of the Ministry of Economy does
not include compilation of data on the relieves provided by federal law.