The Problem of Tax Expenditures Identification and Evaluationf: Methodological Approach
The problem of identification and evaluation of tax expenditures is actualized in the article. The degrees of elaboration of this problem is analyzed. We investigate different approaches to the understanding of tax expenditures, the author's definition is given. Approach to the separation of the basic tax and regulatory structures is investigated. The conclusion that such separation is very promising for the assessment of national practices is grounded. A series of steps estimates of tax expenditures is shown. The original formulae for calculating annual tax expenditures and tax expenditures for the period of display effect benefits are presented.