Email this article Criteria for Managing Tax Expenditures of Budgets of Public Legal Entities
- Authors: Frumina S.V.1,2
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Affiliations:
- Financial University under the Government of the Russian Federation
- Plekhanov Russian University of Economics
- Issue: Vol 19, No 6 (2023)
- Pages: 227-231
- Section: Finance
- URL: https://journal-vniispk.ru/2541-8025/article/view/252483
- EDN: https://elibrary.ru/XTMRTC
- ID: 252483
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Abstract
The purpose of the article is to analyze regulatory legal documents regulating the management of tax expenses and to develop a system for managing tax expenses of public legal entities. The article discusses the stages of the tax expense management system, a group of criteria that allow the assessment of the management system at each of the established stages. The expediency of guiding the proposed criteria is explained by the need to successfully implement the goals of public policy.
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##article.viewOnOriginalSite##About the authors
Svetlana V. Frumina
Financial University under the Government of the Russian Federation; Plekhanov Russian University of Economics
Author for correspondence.
Email: frumina@mail.ru
ORCID iD: 0000-0001-5143-9417
SPIN-code: 9150-5488
Scopus Author ID: 497574
Cand. Sci. (Econ.), Associate Professor, Associate Professor of the Department of Public Finance, Faculty of Finance, Associate Professor of the Department of World Financial Markets and Fintech
Russian Federation, Moscow; MoscowReferences
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