UDC 336.564.2
DOI: 10.36871/ek.up.p.r.2024.06.06.014
Authors
Olga V. Staroverova,
Moscow Economic Institute, Moscow, Russian Federation; Plekhanov Russian University of Economics, Moscow,
Russian Federation
Abstract
The article is devoted to the essence of the concept of tax benefits, it proposes a classification of this optional element of taxation, as well as an analysis of various theoretical approaches to the definition of the term. In the course of the work, the importance of such a tool of state regulation as tax incentives is revealed, it is considered as an incentive for entrepreneurial activity and as one of the basic sources of economic growth.
Keywords
tax benefits; government regulation; element of taxation; deferral; installment pla; investment tax credit.
