Tax reliefs in the Russian Federation, their definition, types and classification

Article English OPEN
Natalia Soloveva;
(2012)
  • Publisher: WSB University in Torun
  • Journal: Torun Business Review (issn: 1643-8175, eissn: 2451-0955)
  • Subject: HF5001-6182 | Business | HG1-9999 | tax allowances, tax exceptions, tax abatements, tax discharges, tax deductions, direct tax allowances, indirect tax allowances, economic benefit | Finance
    acm: ComputingMilieux_GENERAL | ComputingMilieux_LEGALASPECTSOFCOMPUTING

The present article analyzes the definition of tax allowances that is fixed in Tax Code of the Russian Federation and classification of tax allowances into tax exceptions, tax abatements and tax discharges. The article also covers the author's classification of tax allo... View more
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