The use of tax benefits for local taxes in the municipalities

• Zavrotskaya E.N.

  Vladivostok State University of Economics and Service
  Vladivostok. Russia

As the interests of the state and all segments of the population, enterprises and organizations closely associated with the tax system and the use of tax exemptions. By controlling the mechanism of taxation, introducing or abolishing some taxes, setting the methodological basis for calculating the tax base by changing tax rates, or providing tax benefits, the state can actively stimulate or restrict economic activity. It directly affects the welfare of the country. Establishing an effective system of providing and assessment tax relief is a prerequisite for socio-economic development of individual municipalities and the country as a whole. The article analyzes the provision of fiscal incentives on local taxes to municipalities.

Key words: functions of taxes, local governments, tax privileges, local taxes, ground tax, property tax of individuals, efficiency assessment.