Criteria for Managing Tax Expenditures of Budgets of Public Legal Entities
- 作者: Frumina S.V.1,2
-
隶属关系:
- Financial University under the Government of the Russian Federation
- Plekhanov Russian University of Economics
- 期: 卷 19, 编号 6 (2023)
- 页面: 227-231
- 栏目: Finance
- URL: https://journals.eco-vector.com/2541-8025/article/view/626614
- EDN: https://elibrary.ru/XTMRTC
- ID: 626614
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详细
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.
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作者简介
Svetlana Frumina
Financial University under the Government of the Russian Federation; Plekhanov Russian University of Economics
编辑信件的主要联系方式.
Email: frumina@mail.ru
ORCID iD: 0000-0001-5143-9417
SPIN 代码: 9150-5488
Scopus 作者 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
俄罗斯联邦, Moscow; Moscow参考
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