TAX PRIVILEGES IN RUSSIAN FEDERATION: A CHANGE IN AN ESTABLISHING ORDER

Ramziya Shakirova
Prof. Dr., Mari State University, Russia, ramziya05@gmail.com

Abstract
Tax benefits are the most important instrument of state regulation of economy that affects a condition of the institutional environment of entrepreneurial development. Taxes of the Russian Federation are established at three levels: federal, regional and local. At the present time tax benefits for all kind of taxes of the Russian Federation can be established at the Federal level of management. Thereafter additional tax benefits can be introduced at the regional and local levels. New principles of establishment of tax benefits which are supposed to be applied in the Russian Federation according to the Main directions of tax policy for the mid-term perspective are considered in the article.
In article the new principles of establishment of tax benefits which are supposed to be applied in the Russian Federation according to the Main directions of tax policy for the medium term are considered.

Keywords: Tax policy, Tax incentives, Tax expenditures budget, the budgets of the sub-federal level