Optimizing the use of fiscal instruments selective support of business entities
Manifestations of the crisis in the financial and economic activities of organizations determine the need to minimize their tax liabilities through enhanced discretionary tools in times of economic recession. Overcoming the crisis processes must be accompanied by a change implemented by the state forms and methods of tax incentives reproduction processes. Certain tax benefits depending on the types of investment projects, the phases of the life cycle of the product and the stage of implementation allows a choice of rational forms of tax incentives for business enterprises. Identifying appropriate dimensional parameters of granting tariff preferences should take into account the characteristics of the budget efficiency. It should take into account the conditions of realization of the investment project, which can be carried out on the action, and the newly established enterprises. The article suggests the appropriateness of diagnosis or cancellation of benefits in accordance with the present algorithm.