One of the priorities of economic development is the formation of a stable and sustainable tax system for the Russian Federation for the upcoming planning period, and this means fiscal stability, promoting economic growth in business activity. In the current situation, the main focus of the tax must be made exactly on stimulating component of tax policy in order to ensure stimulation of the economy, as well as business agents to develop production and open new business in Russia. One of the tools of tax incentives are tax preferences. Legislators at the federal level should not make decisions for the regions, the regions should be given a greater autonomy in matters of incentives. In the first place, it is necessary to increase production and sales of competitive goods and services. Only by increasing the production of goods may be increased tax revenues. Today, taxes are considered solely as a means to supplement the budget. The government, seeking to reduce tax benefits, believes that this will contribute to greater density in the budget. But the reduction of tax preferences for the producers will have the opposite effect - a reduction of output and, consequently, a decrease in the output of goods as well as reduced tax revenues. Therefore, in our opinion, it is necessary not to reduce, but to increase government support through tax breaks, subsidies and different preferences, as this would increase the output of goods and, therefore, result in an increase in the tax base and in an increase in tax revenues.
tax relief, tax incentives, stimulating function of taxes, budget shortfall in income
1. Egorova, E.N., Lapitskaya, N.V. Strategicheskie orientiry sovremennoy nalogovoy politiki Rossii. Servis v Rossii i za rubezhom. - 2013. - № 9 (47). [Elektronnyy resurs]: URL: http://old.rguts.ru/electronic_journal/number47/contents (data obrashcheniya: 22.12.2014).
2. Egorova, E.N. Nalogovoe stimulirovanie innovatsionnoy deyatel´nosti. Servis v Rossii i za rubezhom. - 2012. - № 7 (34). [Elektronnyy resurs]: URL: http://old.rguts.ru/electronic_journal/number34/contents (data obrashcheniya: 22.12.2014)..
3. Egorova, E.N. Nalogovye preferentsii i ikh ispol´zovanie rezidentami osobykh ekonomicheskikh zon Rossiyskoy Federatsii. Servis plus. - 2013. - № 1. -S. 83-87.
4. Zaernyuk, V.M., Chernikova, L.I. Funktsii finansovoy sistemy i pokazateli ee razvitiya. Servis plus. - 2012. - № 3. - S. 92-100.
5. Ambros´eva, T.G., Egorova, E.N., Khotinskaya, G.I. Nalogooblozhenie i ego effektivnost´ (na primere sfery uslug) / pod nauch. red. G.I. Khotinskoy. - M., 2009.
6. Khotinskaya, G.I., Chernikova, L.I. Sistemnye transformatsii v ekonomike i finansakh: teoriya, empiricheskie zakonomernosti, adaptivnye instrumenty. Finansy i kredit. - 2013. - № 4. - S. 16-23.
7. Federal´naya nalogovaya sluzhba Rossii: ofitsial´nyy sayt. [Elektronnyy resurs]: URL: http://www.nalog.ru/ (data obrashcheniya: 07.12.2014).
8. BYuDZhET.RU. [Elektronnyy resurs]: URL: 8http://bujet.ru/ (data obrashcheniya: 15.12.2014).
9. Potentsial snizheniya nalogov ischerpan. [Elektronnyy resurs]: URL: http://institutiones.com/news/29-economic/1592-potencial-snizheniya-nalogov-ischerpan.html (data obrashcheniya: 22.12.2014).
