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Analytical overview of the types of privileges as for the elements of taxes


Mariya Troyanskaya
(about the author)

Troyanskaya Mariya Aleksandrovna – Candidate of Science, Economics, Associate Professor of the Chair of Finances, Orenburg State University

Published in:
Russian Journal of Entrepreneurship
– № 10 / May, 2014



Keywords: classification of tax privileges, exemptions, tax privileges, types of privileges


Citation:
Mariya Troyanskaya (2014). Analytical overview of the types of privileges as for the elements of taxes. Russian Journal of Entrepreneurship, 15(10), 11-20. — url: http://bgscience.ru/com/lib/4495


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Abstract:

The article describes the classification of the types of tax privileges by the classification criterion “a tax element”. The classification is based on the views of the leading Russian scientists and economists.







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