TAX INCENTIVES: DEFINITIONS, FEATURES AND FUNCTIONS
Journal Title: Право та інноваційне суспільство - Year 2017, Vol 9, Issue 2
Abstract
Problem setting. The relevance of the research of tax incentives is due not only to the need to increase the volume of tax revenues in budgets, but also to diversify such incomes, which will solve many urgent needs in social, cultural, political and other spheres, as well as contributing to national economic stability. Analysis of recent researches and publications. Investigations of legal incentives were the subject of scientific research of various lawyers, among them: N. M. Lajchenkova, A. V. Levin, A. V. Malko, S. V. Miroshnik, etc. However, at the present stage of the development of tax legal relations, as well as tax law science, there is a need to rethink and develop more modern approaches to highlight the essence of incentives in certain legal relationships, in particular, tax and legal. Due to these facts, the target of research is the research of the legal nature of tax incentives, defenition of the tax incentives, disclosure of incentive features in tax law and their functions. Article’s main body. Tax incentives are a kind of legal incentives, so before considering the features and functions of incentives in the field of tax regulation, we find it necessary to disclose the content of the category of “legal incentive”. In addition, there is no legal implementation of the mentioned category, and the views of scientists in this matter are significantly different. It is substantiated that tax incentives are the legal means established by the tax legislation and with the help of which happens the creation of favorable conditions for taxpayers, which lies in the fact of changing the volume of tax liability of taxpayers or simplifying the procedure for its implementation. Conclusions and prospects for the development. Analyzing the doctrinal developments regarding to the features of tax-legal incentives, we note that they are: (a) motivational - encouraging entities to voluntarily and honestly fulfill the tax duty; (b) supporting - reducing the tax burden on taxpayers; (c) informational - familiarization of tax law subjects with activities encouraged by the state by tax incentives; what kind of incentives the state provides to the relevant economic entities; what are the positive effects of applying tax incentives to the payer.
Authors and Affiliations
E. Yu. SHAPTALA
Keywords
Related Articles
- EP ID EP460733
- DOI -
- Views 133
- Downloads 0
THE PLACE OF THE LEGITIMATE INTEREST IN THE LEGAL STATUS OF TAXPAYERS
Problem setting. It is pointed out in the article that the permanent development of social life, modification of existing tax legislation contribute to further need for scientific search of answers to topical questions c...
CULTURAL INSTITUTIONS AS A VARIETY OF NON-PROFIT ORGANIZATIONS
Problem setting. Today, with the rapid expansion of the art objects market, the problem of civil circulation of cultural property become actual, as well as the issues of subjects of relevant legal relations. Among the va...
PHARMACEUTICAL SECURITY AS A COMPONENT OF ECONOMIC SECURITY OF THE STATE IN TERMS OF INNOVATIVE MODELS OF SOCIAL AND ECONOMIC DEVELOPMENT
Problem setting. The paper deals with pharmaceutical security as a component of economic security of the state in terms of innovative model of social and economic development. The basic approaches of pharmaceutical secur...
COLLECTIVE MANAGEMENT OF PROPRIETARY COPYRIGHT AND (OR) RELATED RIGHTS IN INTERNET
Problem setting. Cross-border nature of the Internet and digital form of fixation of placed works raise up the issue of copyright powers, so its implementation has certain characteristics, and its study is the task of th...
TAX INCENTIVES: DEFINITIONS, FEATURES AND FUNCTIONS
Problem setting. The relevance of the research of tax incentives is due not only to the need to increase the volume of tax revenues in budgets, but also to diversify such incomes, which will solve many urgent needs in so...