• Legislative assignment of the authority responsible for monitoring the efficiency of tax relieves established
by the Tax Code and other federal and regional laws, and by decisions of local governments;
• Formation of new understanding of the definitions of "tax relief" and, based on this, separation of the object
of evaluation and monitoring of a tax relief. The object of evaluation of the efficiency of tax relieves should
be expanded in practice based on their actual manifestation in the studied forms;
• Revision of the methodology and periodicity of evaluation of efficiency of the tax relieves both existing in
the legislation and planned for introduction as well as conditions for granting them;
• Ensuring adequacy of statistical information for correct calculation of the system of the tax relieves'
performance indicators. This problem can be solved by improving the work on amendment of the forms and
lists of reports of tax authorities, the Tax Certificate of subjects of the Russian Federation, tax returns and
calculations of taxpayers, as well as documents provided by the relevant executive authorities.