%0 Journal Article
%T APPROACHES TO CLASSIFICATION OF THE TAX PRIVILEGES/§´§¦§°§²§¦§´§ª§¬§°-§®§¦§´§°§¥§ª§¹§¦§³§¬§ª§¦ §±§°§¥§·§°§¥§½ §¬ §¬§­§¡§³§³§ª§¶§ª§¬§¡§¸§ª§ª §¯§¡§­§°§¤§°§£§½§· §­§¾§¤§°§´ §£ §µ§¬§²§¡§ª§¯§¦
%A Taraschenko V.A.
%J Voprosy Sovremennoj ¨¨konomiki
%D 2013
%I Nau?noe Obozrenie
%X In article existing approaches to classification of the tax privileges are analysed. It is considered classification signs depending on a coverage of the tax privileges, by types of payers, in a granting form, on validity periods, on character of solved tasks, of the budgetary effect.
%K tax privileges
%K preferential taxation
%K classification of the tax privileges
%K preferential mechanism of the taxation
%U http://economic-journal.net/2013/07/112/