Abstract
In the article raises the need to develop a methodology for estimating tax expenditures and the effectiveness of tax incentives to implement their tasks and optimization. Delineates the basic regulatory and tax structure. The algorithm of the evaluation of tax expenditures. A method for estimating tax expenditures to benefit for the period analyzed. Initial requirements were formulated to assess the effectiveness of tax incentives. To distinguish between four types of effects (fiscal, social, economic, budget) and the appropriate types of efficiency. Suggests ways of efficiency calculations. It is argued the need to use as integral indicator - budgetary efficiency tax credit.
Keywords
tax expenditures, basic structure, normative structure, effect, social impact, economic impact, efficiency of fiscal incentives, fiscal impact
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