Criteria for Managing Tax Expenditures of Budgets of Public Legal Entities
- Авторлар: Frumina S.V.1,2
-
Мекемелер:
- Financial University under the Government of the Russian Federation
- Plekhanov Russian University of Economics
- Шығарылым: Том 19, № 6 (2023)
- Беттер: 227-231
- Бөлім: Finance
- URL: https://journals.eco-vector.com/2541-8025/article/view/626614
- EDN: https://elibrary.ru/XTMRTC
- ID: 626614
Дәйексөз келтіру
Ашық рұқсат
Рұқсат берілді
Аннотация
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.
Негізгі сөздер
Толық мәтін
Авторлар туралы
Svetlana Frumina
Financial University under the Government of the Russian Federation; Plekhanov Russian University of Economics
Хат алмасуға жауапты Автор.
Email: frumina@mail.ru
ORCID iD: 0000-0001-5143-9417
SPIN-код: 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
Ресей, Moscow; MoscowӘдебиет тізімі
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