Pension reform and tax benefits: socio-economic efficiency and control over the provision

UDC 364.35

Authors

Pronina L. I.

Abstract

The article considers the problem of socio-economic efficiency of tax benefits provided to public law entities, organizations and individuals, including property tax benefits for pensioners, in the process of the pension reform in 2018.The mechanism for evaluating benefits is analyzed and methods for improving it are proposed. As a new mechanism to systematize and control the volume and quality of benefits provided, actual "tax expenses" by type of tax and projected in relation to public law entities are evaluated.

Keywords

state (municipal) program, socio-economic efficiency, pension reform, tax benefits, tax amnesty, property tax, tax control, local budget, federal budget, public law education.