Government tax incentive instruments: Problems and prospects of tax administration

Subject. This article discusses topical issues of tax administration of government tax support instruments. Objectives. The article aims to reveal the main difficulties and trends in tax administration of government tax support instruments. Methods. For the study, I used analysis and synthesis, deduction and induction, analogy, abstraction, as well as description, comparison, and observation. Results. Based on the analysis of judicial practice, the article identifies the areas of control of tax support instruments. It notes that automation due to the technical capabilities of the Federal Tax Service of Russia, the use of agile methodology and the transition from aggregated to partial valuation are promising areas for improving the assessment of the effectiveness of support tools. The formation of a unified register of conditions for the application of tax benefits is proposed as a tool for lawmaking by the authorities. The article also presents risk markers that can be used in the formation of a methodology for determining actual tax liabilities. Conclusions and Relevance. The present-day tax legislation needs to clarify the definition of Tax Benefits, in connection with which it is recommended to use the concepts of Basic and Normative tax structure. In the future, the assessment of the effectiveness of tax instruments based on the automated analytical system Effectiveness of Incentives requires the formation of a methodology and a system of indicators. The results of the study can be used by the Ministry of Finance of Russia to improve the processes of tax administration.