Tax Benefits as Methods of the of Tax Policy Implementation

Journal Issue:

Author Information: 
Student of the Law Institute of the Moscow State University of Railway Transport of the Emperor Nicholas II (MIIT)
Abstract: 

In this article the author considers the tax legislation, in the parts establishing tax benefits and also analyzes them as an implementer of tax policy. In conclusion the author draws a conclusion that the taxation system represents the thin tool which it is necessary to handle skillfully, keeping balance of interests of both parties of tax process. It is one of the most efficient tools of economic policy.

Keywords: 

tax, payment, privilege, tax policy, legal regulation, practice, perspective.

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