Measures to Increase the Impact of Tax Incentives on Business Performance
In order to study the impact of tax benefits on business efficiency, the opinion of experts and representatives of small and medium-sized businesses on the status and prospects of Federal and regional tax benefits was studied; proposals for further improvement of this area of the tax system were considered. The methods of the survey and expert assessments revealed the main reasons preventing the effective use of tax benefits. As a result of the study, a number of measures for the development and improvement of the application of tax benefits are proposed.