Optimization of methodological support of the tax benefits implementation in the regions: The practice of the perm territory

Abstract

The article examines the problem of methodological support for the determination of the regional tax benefits. The Methodology of assessment of tax benefits adopted in the Perm Territory was chosen as an object of analysis because the relatively long period of application of preferences allowed to form adequate statistical base. The research explores the consistency of the estimation of budget, economic, investment and social efficiency of the application of tax privileges as calculated on the basis of the Methodology. The authors also formulate their proposals in respect of its enhancement.