BUSINESS INFORM №2-2013

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56

Section: Finance, Money Circulation and Credit
UDC 336.564.2
Timartsev O. Y.
Tax Advantages as a Tool of Regulation and Stimulation of the Economy (p. 262 - 267)
The article identifies the role of tax advantages as tools of regulation and stimulation of economy, their types, and characteristic features and develops a classification of tax advantages. It formalises processes of accounting and reporting about tax advantages of tax payers, mechanisms of their tax control by the state tax inspection. It analyses dynamics and structure of tax advantages of tax payers in Zaporizhzhya oblast in the contexts of individual taxes and types of economic activity. It identifies concentration of tax advantages on individual tax payers. It assesses budget losses incurred in the result of tax advantages on a national scale and Zaporizhzhya oblast scale. It gives recommendations on further development of the system of preferential taxation.
Keywords: tax advantages, economy, tool, regulation, stimulation, control
Fig.: 1. Tabl.: 2. Bibl.: 12.

Timartsev Oleksii Yu. – Candidate of Sciences (Economics), Head of the Department, General Directorate of the Ministry of Revenue and Duties of Ukraine in Chernivtsi region (200a Chervonoarmіiska Str., Chernivtsi, 58013, Ukraine)
Email: [email protected]

Article is written in Ukrainan
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Reference to this article:
Timartsev, Oleksii Yu. (2013) “Tax Advantages as a Tool of Regulation and Stimulation of the Economy.” Business Inform 2:262–267.

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