Classification of Tax Expenses, Their Types

Abstract

Exploring features of the legal regulation of tax expenditures in the Russian Federation, there is the question of how to classify tax expenditures, whether it is possible to distinguish types of tax expenditures, to whom and for what they are provided, and also what is their purpose and benefit for the budget of the Russian Federation. It was possible to analyze already existing types of tax expenditures in this article, and an attempt was also made to identify its own classification.