THE USE OF TAX INCENTIVES AND EXEMPTIONS IN THE IMPLEMENTATION OF SOCIAL SUPPORT MEASURES
Tax control is exercised by tax authorities to check the correctness of using tax incentives and exemptions aimed at implementation of social support measures so as to put a barrier against possible abuse. The subject of research is the specifics and the effectiveness of tax control tools in checking the results of using tax incentives and exemptions by taxpayers (non-profit organizations, philanthropists, etc.) in the implementation of measures of social support of citizens. The paper studies the nature of such concepts as «tax control» and «tax incentive» and their consistency with other definitions.The paper deals with the theoretical aspects of tax control as well as legal practices of resolving conflicts caused by the inconsistency of the terminology used in the general and special parts of the Russian Federation Tax Code, particularly with regard to VAT exemptions for organizations employing disabled persons. It is concluded that the set of indices subject to monitoring when using the risk-based approach to choosing objects of on-site tax audits in respect of organizations of social and economic nature, especially charity institutions, should be expanded.