The efficiency evaluation, as a rule, consists in comparison of the result of a certain action with the costs
required for its implementation. However, Russia does not have any uniform methodology of evaluation of the
efficiency of tax relieves. In practice, the indexes of the budgetary and social efficiency and in some cases the
index of cost efficiency of tax relieves are applied. Beside the listed indexes, I. A. Mayburov suggested to
estimate also the ratio of fiscal efficiency, but at the same time to use the index of budgetary efficiency as the
«finite criteria index, by the positive value of which the judgment about efficiency of a corresponding relief will
be made" (Mayburov et al., 2013).
The efficiency evaluation, as a rule, consists in comparison of the result of a certain action with the costsrequired for its implementation. However, Russia does not have any uniform methodology of evaluation of theefficiency of tax relieves. In practice, the indexes of the budgetary and social efficiency and in some cases theindex of cost efficiency of tax relieves are applied. Beside the listed indexes, I. A. Mayburov suggested toestimate also the ratio of fiscal efficiency, but at the same time to use the index of budgetary efficiency as the«finite criteria index, by the positive value of which the judgment about efficiency of a corresponding relief willbe made" (Mayburov et al., 2013).
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