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System analysis of the tax stimulation concept

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PDF: Author(s): Makhailishina Ya. A.,
Number of journal: 3(20) Date: August 2012
Annotation:

One of the tools of the economics indirect regulation is the tax stimulation that is aimed at the purposeful impact on the entire economics, its separate areas, branches and social processes, as well as the economic behavior of the tax-payers. However, the institution of the tax stimulation in Russia has not been welldeveloped yet, its general theoretical and methodological bases have not been established; such concept as ‘tax stimulation’ has not been revealed either by the tax legislation or by the science of the tax law; the integral conception of the legal nature and the essence of such phenomenon has not been worked-out. The specific features of the tax stimulation in the definitions of the domestic researchers revealed by means of the system analysis have been presented in the article, on which basis the author has formulated the definition of the tax stimulation.

Keywords:

indirect regulation of economics, economics restructuring, economic interest, tax stimulation, tax incentives, tax privileges, tax mechanism, system analysis, system, system concept

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