:

,
.. , ..
:
, . , , . - .
: , , , , .
Methodologies for evaluating and monitoring the effectiveness of tax incentives: approaches and challenges. G.V. KUTERGINA, E.R. MINGAZINOVA.
This article presents the results of a critical analysis used in Russia and techniques offered by domestic researchers assess and monitor budgetary, social and economic impact of tax benefits. Based on the consideration of tax benefits as a form of indirect investment budget expenditures formulate proposals to improve the assessment of their cost-effectiveness in the region on the basis of gross national product regions , excluding the mutual influence of taxes, for the use of pro-conducting calculations effect of modern tools of investment analysis. Improvement of methods to increase the quality of regional governance.
Key terms: fiscal, social, economic efficiency, tax relief, tax investment.
, , , . [16, . 6-7], - , .
, *. , . , , [1, 3, 8 .]. () ( ) .
, , :
- , - [20, . 12-14] .;
- [21];
- [7] ..
:
- , , ;
- , , [24, . 13];
- - , [2];
* ( ) , .. - . --, . - , , -- [3].
- , [9].
, - .
( ) - . () [5, . 8-9].
. .
200 - , , , , [16].
.

, .
2010 . 2011 . 2012 . 9 2013 .

(. 1 . 284 ) 50 688 812 63 723 023 63 061 812 37 216 930
306 320 067 324 638 662 364 447 306
6 211 453 6 896 481 7 751 387 -
( ) 176 091 799 262 305 244 323 105 784 -
539 312 131 657 563 410 758 366 289 -
. [23].
, .
, 2010 . 2012 . 1 ., 17,8 % , , [22].
, , 2011-2013 . , , , , 2013 . [22].
, . , - , , ( , , -, - .). , .
, , , - ?
. , . , (, - [19]), , .
, , [15] . , , , [11, 18] .
, , : , . , , , .
.
[12]. :
= /,
- , - , - .
, , , ; ; ; ; , ; ; .
( - 1, - 0, - ).
, > 0,8.
:
= /,
- , ; - .
, , , , , 15 , .
. , (). , , .. , , , . , .
, , , , , , , .. .
- [19]. :
= - , - ; - ( ); - ( ). :
- . ;
- , -, -, , . , - , - ;
- . -, . .
.
1. , .
2. :
- ( , .);
- ;
- .
-, , .
1. .
2. .
3. , .
- [10]. , .
:
= SUM / 1, SUM - ( ; ; ; (, ); (, ); ; , ; ; ; ); - , ; 1 - , .
, , ( > 1), - 0 1.
: n
= SUM / , t=1
- ; t = 1 ... n - ; - .
, , ( > 1), - 0 1.
, () , :
. = (V - V .) / ( - ), V - () ; V. -
() .
.
, , . , : ; , () . ( ), - .
, , .
.
.
.
( ) .
[15]. , - , :
X = 1... - , 1 - , , , .
, .
> 2,5 .
1< < 2,5 .
< 1 .

:
= SUM / ,
SUM - , (5 ), - ( ) .
> 1,5 - .
1 < < 1,5 - .
< 1 - .
, ( ):
= SUM / ,
SUM - ; - , ( ) () , ( ).
> 1,0 - .
0,8 < < 1,0 - .
< 0,8 - .
:
- , , , . , .
> 2 , < 1, .
- , , . , , , ( ) -
, .
, . , ( , 2010-2012 . 50 %) [4, . 24].
, , .
. ( ) . , , .. ї ( , , .), - , .
(, ), , , , , , , , - . , , .. , , .
, . , , [13, 14], .
. , , , , () .
, , , (). , , , , - . , .
, .
08.08.2013 13-423 [17] . , .
, , , ; ( ).
, , , , (, ). , .
. :
1) , , ;
2) - , ;
3) , .. ;
4) ;
5) ;
6) ї ( , .);
7) ;
8) .

1. .. // . 2008. 39. . 47-55.
2. .. // : . 2012. 3. . 23-32.
3. .. // . 2012. 1. . 4-5.
4. . 2013: . . : , 2013. .11.
5. .. - // . 2013. 2. : 11.02.13 : http://www.uecs.ru/makroekonomika/item/ ( 14.12.2013).
6. .. // . 2013. 33. .1-12. : http://www.consultant.ru/. ( 18.11.2013).
7. .. // . 2012. 45. .1-7.
8. .. // . . .-. . ї. .: - -, 2008. . 547.
9. .. - // Terra economicus. 2011. . 9, 1. . 126 -129.
10. , ї : 25 2008 77-. 10.06.2010 31- (. 14.09.2012). : http://www.consultant.ru/. ( 5.09.2013).
11. : 28.09.2007 107/ 407. : http://www.consultant.ru/. ( 5.09.2013).
12. : 19.12.2007 173-. : http:// www.consultant.ru/. ( 5.09.2013).
13. , ( ) : - - 25.02.2009 . 28-. : http://www.consultant.ru/. ( 5.09.2013).
14. , ( ) : 19.11.2012 01-07/74. : http://www.consultant. ru/. ( 5.09.2013).
15. ( ) , : 1223- 16.09.2013. : http://www.consultant.ru/ ( 17.10.2013).
16. 2013 2014 2015 : 30 2013 . : http://www.consultant.ru/. ( 09.09.2013).
17. : 08.08.2013 13-423. : www.economy.gov.ru ( 15.10.2013).
18. , : 16 2007 . 13-. : http://www.consultant.ru/. ( 5.09.2013).
19. - 27.09.2001 74-. : http://www.consultant.ru/ ( 5.09.2013).
20. .. // . 2013. 19. : http://www.consultant.ru/. ( 18.11.2013).
21. .., .. // -
. 2012. 8. . 88-99.
22. . . [ ]. : www.ach.gov.ru/ru/news/archive/05032013-1/ ( 24.10.2013).
23. . : http://www. nalog.ru ( 18.01.2014).
24. .. : , , : . : , 2012. 345 .
References
1. Bashkirova N.N. Amortizacionnaja politika kak instrument nalogovogo stimulirovanija innovacionnoj dejatelnosti [Depreciation policy as a tool of tax incentives for innovation]. Finansy i kredit= Finance and Credit, 2008, no. 39, pp. 47-55.
2. Vasilev Ju.A. Vektor nalogovogo budushhego [Vector of the future tax]. Turisticheskie i gostinichnye uslugi: buhgalterskij uchet i nalogooblo-zhenie= Travel and Hotel Services: Accounting and Taxation, 2012, no. 3, pp. 23-32.
3. Gordeeva O.V. Principy jeffektivnogo nalogovogo regulirovanija [Principles of effective tax regulation]. Nalogi=Taxes, 2012, no. 1, pp. 4-5.
4. Investicii v Permskom krae. 2013 [Investments in the Perm region.
2013]. Perm': Perm'stat, 2013. P. 11.
5. Kutergina G.V. Mesto i rol socialno-jekonomicheskogo monitoringa v upravlenii jekonomicheskoj sistemoj [Place and role of socio-economic monitoring in the management of the economic system]. Upravlenie jekonomicheskimi sistemami: jelektronnyj nauchnyj zhurnal. 2013, no. 2. Date of publication: 11.02.13 Available at: http://uecs.ru/makro-ekonomika/item/ (accessed 14.12.2013).
6. Maleckij A.A. Rol i mehanizm nalogovogo regulirovanija v sovre-mennojjekonomike[Role and mechanism of fiscal control in the modern economy]. Mezhdunarodnyj buhgalterskij uchet=International accounting, 2013, no. 33, pp.1-12. Available at: http://consultant.ru/(acces-sed 18.11.2013).
7. Mandroshhenko O.V. Nalogovaja sistema i ee vlijanie na razvitie in-vesticionnoj dejatelnosti [Tax system and its impact on the development of investment activity]. Mezhdunarodnyj buhgalterskij uchet=Interna-tional accounting, 2012, no. 45, pp.1-7.
8. Mingazinova E.R. Nalogovoe stimulirovanie investicij i innovacij[Tax incentives for investment and innovation]. Trudy Mezhdunarodnoj nauch.-prakt. konferencii Formirovanie strategii innovacionnogo razvitija jekonomicheskih sistemї. St. Petersburg: Pub. Politenichesky University, 2008. P. 547.
9. Morozova A.A. Jekonomicheskie i organizacionno-upravlencheskie aspekty nalogovogo regulirovanija [Economic, organizational and managerial aspects of the tax regulation]. Terra economicus, 2011, vol. 9, no. 1, pp. 126-129.
10. Ob utverzhdenii Porjadka i metodiki ocenki jeffektivnosti nalogovyh lgotpo nalogam, podlezhashhim zachisleniju v okruzhnoj bjudzhetї dlja realizacii zakona Ob ustanovlenii ponizhennoj stavki naloga na pribyl organizacij otdelnymi kategorijami nalogoplatelshhikov: ot 25 sentjabrja 2008 goda 77-ZAO [On approving the procedure and methodology for assessing the effectiveness of tax concessions on taxes payable to the district budget For the implementation of the lawї On the establishment of the reduced rate of tax on profits by certain categories of taxpayers]. Postanovlenie Pravitelstva JaNAO ot 10.06.2010 31-P (red. ot 14.09.2012). Available at: http://consultant.ru/ (accessed 5.09.2013)/
11. Ob ocenke jeffektivnosti regionalnyh nalogovyh lgot: Postanovlenie Pravitelstva Kirovskoj oblasti ot 28.09.2007 107/407 [An assessment of the regional tax incentives]. Available at: http://consultant.ru/ (accessed 5.09.2013).
12. Ob ocenke jeffektivnosti predostavlennyh i planiruemyh k predostavl-eniju nalogovyh lgot: Postanovlenie Pravitelstva Omskoj oblasti ot 19.12.2007 173-P [ Provided an assessment of the planned and delivered to the pre-tax benefits]. Available at: http://consultant.ru/ (accessed 5.09.2013).
13. Ob utverzhdenii porjadka ocenki bjudzhetnoj, socialnoj i jekonomi-cheskoj jeffektivnosti predostavljaemyh (planiruemyh kpredostavleniju) nalogovyh lgot: Postanovlenie Pravitelstva Hanty-Mansijskogo avto-nomnogo okruga - Jugry ot 25.02.2009 g. 28-p [On approval of the budget estimates, the social and economic effectiveness of services (planned to provide) tax benefits]. Available at: http://consultant.ru/ (accessed 5.09.2013).
14. Ob utverzhdenii Metodicheskih rekomendacij po osushhestvleniju ocenki socialnoj, bjudzhetnoj i jekonomicheskoj jeffektivnosti predostavljaemyh (planiruemyh kpredostavleniju) nalogovyh lgot: Prikaz ministerstva upravlenija finansami Samarskoj oblasti ot 19.11.2012 01-07/74 [On approval of recommendations for implementation to assess the social, fiscal and economic efficiency provided (planned to provide) tax benefits]. Available at: http://consultant.ru/ (accessed 5.09.2013).
15. Ob utverzhdenii Porjadka ocenki jeffektivnosti predostavljaemyh (planiruemyh k predostavleniju) lgot po regional'nym nalogam i nalo-govym stavkam, ustanovlennym zakonodatelstvom Permskogo kraja: Postanovlenie Pravitelstva Permskogo kraja 1223-P ot 16.09.2013 [On approval of the effectiveness evaluation provided (planned to provide) benefits on regional taxes and tax rates established by the legislation of the Perm Krai]. Available at: http://consultant.ru/(accessed 17.10.2013).
16. Osnovnye napravlenija nalogovojpolitiki Rossijskoj Federacii na 2013 god i naplanovyjperiod 2014 i 2015 godov: Postanovlenie Pravitelstva RF 30 maja 2013 goda [Main directions of tax policy of the Russian Federation for 2013 and the planning period of 2014 and 2015: Government Decree 30 May 2013] Available at: http://consultant.ru/ (accessed 09.09.2013).
17. O metodike monitoringa i ocenke jeffektivnosti nalogovyh lgot: Pismo Minjekonomrazvitija Rossii ot 08.08.2013 D13I-423 [On the method of monitoring and evaluating the effectiveness of tax incentives]. Available at: www.economy.gov.ru (accessed 15.10.2013).
18. Porjadok ocenki jeffektivnosti nalogovyh lgot, predostavljaemyh ob-lastnymi zakonami o nalogah i sborah: postanovlenie Pravitelstva Sverdlovskoj oblasti ot 16 janvarja 2007 g. 13-PP [Procedure for evaluating the effectiveness of tax benefits provided by regional laws on taxes and fees]. Available at:
19. Rasporjazhenie Komiteta finansov Administracii Sankt-Peterburga ot 27.09.2001 74-r [Regulation of the Finance Committee of the St. Petersburg Administration]. Available at: http:// consultant.ru/ (accessed 5.09.2013). http://consultant.ru/ (accessed 5.09.2013).
20. Savina O.N. Barery v normativnom pravovom obespechenii meha-nizma predostavlenija i primenenija nalogovyh lgot i preferencij v Rossii [Barriers in the legal provision and use of a mechanism to provide tax benefits and preferences in Russia].Mezhdunarodnyj buhgalterskij uchet=International accounting, 2013, no. 19. Available at: http:// consultant.ru/ (accessed 18.11.2013).
21. Savina O.N., Dudkina E.V. Aktualnye voprosy sozdanija sistemy monitoringa nalogovyh lgot i ocenki rezultativnosti ih dejstvija v sovre-mennoj praktike nalogooblozhenija na finansovom rynke [Topical issues of establishing a monitoring system of tax incentives and evaluation of their actions in the modern practice of taxation in the financial market]. Aktualnye problemy formirovanija mehanizma funkcio-nirovanija finansovogo rynka Rossijskoj Federacii=Actualproblems offormation of the functioning of the financial market of the Russian Federation, 2012, no. 8, pp. 88-99.
22. Schetnajapalataproverila jeffektivnost'primenenija nalogovyh lgot [Accounting Chamber checked the effectiveness of tax incentives]. Schetnaja palata RF. Oficialnyj sajt. Available at: www.ach.gov.ru/ ru/neshhs/archive/05032013-1/ (accessed 24.10.2013).
23. Statisticheskaja nalogovaja otchetnost [Statistical Tax Reporting]. Available at: http://nalog.ru (accessed 18.01.2014).
24. Tjupakova N.N. Formirovanie nalogovogo mehanizma raspredelenija dobavlennoj stoimosti: teorija, metodologija, praktika: Monografija [Formation mechanism of the tax distribution of value added: theory, methodology, practice]. Krasnodar: KubGAU, 2012. 345 p.
.., .., 2014