IDEAS home Printed from https://ideas.repec.org/a/idp/redpoe/y2012i3p36_46.html
   My bibliography  Save this article

Local budgets tax expenditures's role in formation of tax capacity

Author

Listed:
  • Orlova Yelena N.

    (Baikal State University of Economy and Law)

  • Bykov Stepan S.

    (Baikal State University of Economy and Law)

Abstract

The article deals with the concept of tax expenditures (which are defined as tax revenues which not received in the budget system as a result of tax credits and exemptions set out at tax laws) describes their characteristics, an algorithm for the identification and evaluation. Based on the data of the Irkutsk Region (Russia) analyzes the value of the structure and dynamics of the tax expenditures of local budgets in 2006-2011. Describes the mechanism of the effect of tax expenditures on the tax capacity of the local budgets. The problems of the implementation of this mechanism in the practice of providing tax relief on taxes to the local budget.

Suggested Citation

  • Orlova Yelena N. & Bykov Stepan S., 2012. "Local budgets tax expenditures's role in formation of tax capacity," The Problems of Economy, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), issue 3, pages 36-46.
    • Handle: RePEc:idp:redpoe:y:2012:i:3:p:36_46
    as

    Download full text from publisher

    File URL: https://www.problecon.com/pdf/2012/3_0/36_46.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:idp:redpoe:y:2012:i:3:p:36_46. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Alexey Rystenko (email available below). General contact details of provider: https://www.problecon.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.