APPROACHES TO CLASSIFICATION OF THE TAX PRIVILEGES/ТЕОРЕТИКО-МЕТОДИЧЕСКИЕ ПОДХОДЫ К КЛАССИФИКАЦИИ НАЛОГОВЫХ ЛЬГОТ В УКРАИНЕ

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.