graduate student from 01.01.2022 to 01.01.2023
The paper examined in detail the issue of calculating the cumulative budgetary effect of stimulating tax expenditures. The presented algorithm was tested on the calculation of the assessment of the tax expense of the Nizhny Novgorod region for payers of the simplified taxation system as part of the provision of a tax benefit in the form of a reduced tax rate to 0 %. As a result of the study, the peculiarities of calculating the indicator and its impact on the economic security of the region were revealed, using a formula from the approved evaluation rules to obtain a complete and reliable result. Using the proposed algorithm, it is possible to assess the cumulative budgetary effect of the stimulating tax expense and form a decision on the introduction, prolongation, adjustment or cancellation of the tax expense.
tax expenditures, self-sufficiency, total budget effect, net reduced additional tax revenues, economic security, stimulating tax expenditures, tax benefits, efficiency assessment, tax revenues, taxes
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