THE EFFICIENCY EVALUATION OF TAX CONCESSIONS PROVIDED ON THE SUBFEDERAL LEVEL
This article is discussing the necessary evaluation of the shortfall in income of the constituent entity of the Russian Federation, based on the granting tax exemptions. The article analyzes activities used in estimating the efficiency of tax concessions provided on the territory of the constituent entity of the Russian Federation. This article gives recommendations on the improvement of the efficiency evaluation of tax concessions in the Orenburg Region.