The executive authorities of the Republic of Dagestan when calculating the tax relieves efficiency ratios make
regular mistakes and inaccuracies. To avoid errors and mistakes in the process of drawing conclusions on the
evaluation of the tax relieves' efficiency, the executive authorities should verify the accuracy of the payments
received from taxpayers. It is necessary to reconcile them with the data reflected in the forms of accounts. It
should be noted that such factors as the lack of official statistics of sufficient information discredits the reliability
of estimates of performance indicators of tax relieves. In the process of calculating the efficiency of relieves for
regional and local taxes, the main source of information is the data coming directly from taxpayers. The tax
returns and calculations of taxpayers should contain not only the data on the relieves granted by the Tax Code of
the Russian Federation in the narrow sense, but also, from the viewpoint of extended interpretation, on all
examined types of relieves (exemption of individual objects of taxation, tax cuts, tax deductions, etc.).