Problems of improvement of use of tax benefits mechanism
Keywords:
tax benefits, tax benefits efFectiveness evaluation, tax system, small and medium business stimulationAbstract
Role of tax instruments, including tax benefits, are substantiated and widely considered in economic literature by foreign and native scholars. In despite of this, issues of creating effective system of tax benefits, contributory to forming flexible tax policy, regulated via tax mechanism instruments, is still actual. In Kazakhstan, and in other countries of CIS effective stimulation system of tax benefits hasn’t been created as yet. Tax benefits are still the element of tax stimulation of economic entities and population, and are presented mostly as a mechanism of tax base or tax rates reduce. There is no methodic of tax benefits efficiency defining.
This article is devoted to research of the issues of effective tax benefits system development, which will contribute to flexible tax policy forming, regulating by the instruments of tax mechanism.
References
2 Дуйсенгалиева М. Этапы формирования бюджетной системы Казахстана и дальнейшие направления укрепления финансовой дисциплины / Финансы Казахстана. – 2004. – № 2. – С. 13.
3 Майбуров И.А. Теория и история налогообложения. – М., 2007. – С. 495.
4 См.: Hungerford T. Tax Expenditures: Trends and Critiques. CRS Report for Congress. September 13, 2006. P. 11.
5 См.: Toder E., Wasow B., Ettlinger M. Bad Breaks All Around: The Report of the Century Foundation Working Group on Tax Expenditures. The Century Foundation Press, 2002. P. 28–29.
6 Кусаинов М. Выступление на круглом столе в Сенате Парламента «Об оптимизации налоговых льгот и повышение их эффективности». «КазИнформ» (www.inform.kz)
