Methodological approaches in the development of proposals for the formation of a tax expenditure management system

The article provides a systematic analysis of methodological approaches that allow developing proposals on the formation of a tax expenditure management system on a scientific basis. The author substantiates the need for a comprehensive study of the formation of a tax expenditure management system using complementary methods of different levels, formulates the principles, conditions and possibilities of their application, focuses on achieving the expected results. The main trends of tax expenditures in modern Russia, which determine the need to create a system for managing them, are considered.