Issues of Improving Corporate Income Tax Benefits
The article analyses the benefits of corporate income tax: the content of the concept of benefits, types and forms of preferential taxation; classification of benefits according to different criteria. It is emphasised that the tax benefit is not an obligation, but a right that does not exclude the possibility of suspension of its action. A retrospective analysis of the effectiveness of the application of preferential taxation, taking into account the positive and negative assessments of representatives of different economic schools of our time. Based on the analysis, it is proposed to introduce permanent monitoring of tax benefits in order to determine their effectiveness. The author concludes that the successful development of the economy is possible only if, in addition to tax benefits, other mechanisms of legal stimulation of entrepreneurial activity are used.