Özet:

The economic essence of preferential taxation. By analyzing research clarified and studied approach to the interpretation of the term «tax benefit», which should be investigated as a category that reveals the social nature of taxes and social-economic focus of tax policy. The role of tax incentives as an instrument of regulation and promotion of social and economic processes, and also takes into account the most important factors that influence the effectiveness of tax privileges. The present state of the use of tax incentives in Ukraine and calculated revenue losses from tax incentives. Advantages and disadvantages of tax benefits, determined the characteristic features of tax incentives, to regulate processes and proportions of economic reproduction. Recommendations for further development of tax reliefs. 

Anahtar Kelimeler: