Modern approaches to the definition of "tax expenditures" and their impact on law enforcement practice

Abstract

The article analyzes the main trends in tax expenditures and justifies the need to clarify their composition, taking into account socio-economic priorities and the implementation of state programs in modern Russia. The author has researched and analyzed the main approaches to the interpretation of the concept of "tax expenditures" used in different countries, their common features and differences have been identified. The essential issues of the implementation of the concept of tax expenditures in the framework of the budget process are outlined, controversial and problematic aspects are identified.