Optimizing tax expenditures in Russia: analysis and proposals

The issues of tax expense management in Russia have been identified, and proposals have been developed to improve their effectiveness. The theoretical aspects of tax expenditures have been investigated, the current practice of their management has been analyzed, and the existing difficulties have been identified. Tax expenditures are one of the fiscal policy instruments that can be used to provide financial support to households and organizations in achieving policy objectives. To achieve the goals of public policy, public authorities use a wide range of strategies. Tax incentives are an important part of the budget policy toolkit. Special attention has been paid to the issues of classification and the role of tax expenditures in the public administration system. An analysis of modern Russian practice has shown a number of shortcomings, such as the lack of a unified methodology for accounting and evaluating tax be nefits, weak control over their effectiveness, and a lack of systematic information. Based on the results obtained, proposals have been formulated to improve the tax expense management system. These include uniform criteria development for evaluating their effectiveness, increased control by government agencies, and automated monitoring systems implementation. The presented conclusions and recommendations can contribute to optimizing tax policy and improving the effectiveness of budget expenditures in Russia.

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