%0 Journal Article
%T Tax Advantages as a Tool of Regulation and Stimulation of the Economy §¯§Ñ§Ý§à§Ô§à§Ó§í§Ö §Ý§î§Ô§à§ä§í §Ü§Ñ§Ü §Ú§ß§ã§ä§â§å§Þ§Ö§ß§ä §â§Ö§Ô§å§Ý§Ú§â§à§Ó§Ñ§ß§Ú§ñ §Ú §ã§ä§Ú§Þ§å§Ý§Ú§â§à§Ó§Ñ§ß§Ú§ñ §ï§Ü§à§ß§à§Þ§Ú§Ü§Ú
%A Timartsev Aleksey Yu.
%J Business Inform
%D 2013
%I Kharkiv National University of Economics
%X The article identifies the role of tax advantages as tools of regulation and stimulation of economy, their types, and characteristic features and develops a classification of tax advantages. It formalises processes of accounting and reporting about tax advantages of tax payers, mechanisms of their tax control by the state tax inspection. It analyses dynamics and structure of tax advantages of tax payers in Zaporizhzhya oblast in the contexts of individual taxes and types of economic activity. It identifies concentration of tax advantages on individual tax payers. It assesses budget losses incurred in the result of tax advantages on a national scale and Zaporizhzhya oblast scale. It gives recommendations on further development of the system of preferential taxation. §°§á§â§Ö§Õ§Ö§Ý§Ö§ß§Ñ §â§à§Ý§î §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ý§î§Ô§à§ä §Ü§Ñ§Ü §Ú§ß§ã§ä§â§å§Þ§Ö§ß§ä§à§Ó §â§Ö§Ô§å§Ý§Ú§â§à§Ó§Ñ§ß§Ú§ñ §Ú §ã§ä§Ú§Þ§å§Ý§Ú§â§à§Ó§Ñ§ß§Ú§ñ §ï§Ü§à§ß§à§Þ§Ú§Ü§Ú, §Ú§ç §Ó§Ú§Õ§í, §ç§Ñ§â§Ñ§Ü§ä§Ö§â§ß§í§Ö §á§â§Ú§Ù§ß§Ñ§Ü§Ú, §á§à§ã§ä§â§à§Ö§ß§Ñ §Ü§Ý§Ñ§ã§ã§Ú§æ§Ú§Ü§Ñ§è§Ú§ñ §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ý§î§Ô§à§ä. §¶§à§â§Þ§Ñ§Ý§Ú§Ù§à§Ó§Ñ§ß§í §á§â§à§è§Ö§ã§ã§í §å§é§Ö§ä§Ñ §Ú §à§ä§é§Ö§ä§ß§à§ã§ä§Ú §à §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ý§î§Ô§à§ä§Ñ§ç §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó, §Þ§Ö§ç§Ñ§ß§Ú§Ù§Þ§í §Ú§ç §ß§Ñ§Ý§à§Ô§à§Ó§à§Ô§à §Ü§à§ß§ä§â§à§Ý§ñ §Ô§à§ã§å§Õ§Ñ§â§ã§ä§Ó§Ö§ß§ß§à§Û §ß§Ñ§Ý§à§Ô§à§Ó§à§Û §ã§Ý§å§Ø§Ò§à§Û. §±§â§à§Ñ§ß§Ñ§Ý§Ú§Ù§Ú§â§à§Ó§Ñ§ß§Ñ §Õ§Ú§ß§Ñ§Þ§Ú§Ü§Ñ §Ú §ã§ä§â§å§Ü§ä§å§â§Ñ §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ý§î§Ô§à§ä §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§à§Ó §á§à §©§Ñ§á§à§â§à§Ø§ã§Ü§à§Û §à§Ò§Ý§Ñ§ã§ä§Ú §Ó §â§Ñ§Ù§â§Ö§Ù§Ö §à§ä§Õ§Ö§Ý§î§ß§í§ç §ß§Ñ§Ý§à§Ô§à§Ó §Ú §Ó§Ú§Õ§à§Ó §ï§Ü§à§ß§à§Þ§Ú§é§Ö§ã§Ü§à§Û §Õ§Ö§ñ§ä§Ö§Ý§î§ß§à§ã§ä§Ú. §°§á§â§Ö§Õ§Ö§Ý§Ö§ß§Ñ §Ü§à§ß§è§Ö§ß§ä§â§Ñ§è§Ú§ñ §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ý§î§Ô§à§ä §ß§Ñ §à§ä§Õ§Ö§Ý§î§ß§í§ç §ß§Ñ§Ý§à§Ô§à§á§Ý§Ñ§ä§Ö§Ý§î§ë§Ú§Ü§Ñ§ç. §¥§Ñ§ß§Ñ §à§è§Ö§ß§Ü§Ñ §á§à§ä§Ö§â§ñ§Þ §Ò§ð§Õ§Ø§Ö§ä§Ñ §Ó §â§Ö§Ù§å§Ý§î§ä§Ñ§ä§Ö §ß§Ñ§Ý§à§Ô§à§Ó§í§ç §Ý§î§Ô§à§ä §á§à §µ§Ü§â§Ñ§Ú§ß§Ö §Ú §©§Ñ§á§à§â§à§Ø§ã§Ü§à§Û §à§Ò§Ý§Ñ§ã§ä§Ú. §²§Ñ§Ù§â§Ñ§Ò§à§ä§Ñ§ß§í §â§Ö§Ü§à§Þ§Ö§ß§Õ§Ñ§è§Ú§Ú §á§à §Õ§Ñ§Ý§î§ß§Ö§Û§ê§Ö§Þ§å §â§Ñ§Ù§Ó§Ú§ä§Ú§ð §ã§Ú§ã§ä§Ö§Þ§í §Ý§î§Ô§à§ä§ß§à§Ô§à §ß§Ñ§Ý§à§Ô§à§à§Ò§Ý§à§Ø§Ö§ß§Ú§ñ.
%K tax advantages
%K economy
%K tool
%K regulation
%K stimulation
%K control
%K §ß§Ñ§Ý§à§Ô§à§Ó§í§Ö §Ý§î§Ô§à§ä§í
%K §ï§Ü§à§ß§à§Þ§Ú§Ü§Ñ
%K §Ú§ß§ã§ä§â§å§Þ§Ö§ß§ä
%K §â§Ö§Ô§å§Ý§Ú§â§à§Ó§Ñ§ß§Ú§Ö
%K §ã§ä§Ú§Þ§å§Ý§Ú§â§à§Ó§Ñ§ß§Ú§Ö
%K §Ü§à§ß§ä§â§à§Ý§î
%U http://www.business-inform.net/pdf/2013/2_0/262_267.pdf