TAX BENEFITS AS A KIND OF TAX-LEGAL STIMULUS

Abstract

An effective tax system is one of the characteristics of a developed state. One of the problems associated with ensuring the efficiency of the tax system in Ukraine is the low level of voluntary execution of tax obligations in full and in accordance with the statutory terms. In order to ensure that proceeds from the payment of taxes and fees go to the corresponding budgets, the state must apply different ways of influence on taxpayers as obliged to subjects of tax relations. Typically, the legislator provides two types of such ways - positive and negative. Negative should include tax control and responsibility for violating tax legislation, positive - legal incentives. One of the types of incentives in tax law are tax benefits. This kind of legal incentives, according to N.I. Matusov and A.V. Malka contributes to the improvement of the economy and the stimulation of production, since it activates and producers’ and consumers’ interests [8, p. 16]. In financial and legal science has already been done various researches dedicated the legal nature of tax breaks, the distinction of their types and peculiarities of use. In particular, the analysis of legal regulation of tax benefits is devoted to the works of such scholars as: D. A. Kobylnik, M. P. Kucheriavenko, N. N. Lajchenkova, A. V. Ponomariov, N. I. Khimichev and others. However, due to the rapid development of tax relations and the excessive dynamism of tax legislation, the issue of studying tax benefits for taxpayers is becoming increasingly relevant. Thus, the purpose of the article is to characterize tax benefits as a form of legal incentives.