The issues of application of tax reliefs that provide advantages established in the tax legislation are considered. Tax relief is defined as a financial and legal category, which has a complex nature. In this connection the purposes and character of tax relief application are essential for financial and legal policy of a public subject. The main problematic moments that arise in the application of the concept of tax relief established by law were revealed. The necessity of resolving the identified shortcomings of legal regulation by means of defining the features of the tax relief that characterize its legal essence was substantiated. As a result of the research a comprehensive theoretical and legal concept of tax reliefs as a way of legal regulation aimed at leveling the position of a particular category of subjects, as well as to stimulate their lawful behavior was formulated.

tax relief, benefits, categories of taxpayers, legal benefit, method of legal regulation

Khabdaev Aleksandr Maksimovich – Senior Lecturer, Department of Business and Financial Law, Institute of State Law and National Security, Baikal State University (11, Lenin st., Irkutsk, 664003, Russian Federation), ORCID: 0000-0001-9805-2068, ResearcherID: GLR-0427-2022, RSCI AuthorID: 683345, e-mail: khabdaev@mail.ru

Khabdaev A. M. . Nalogovaya l'gota kak finansovo-pravovaya kategoriya: problemy opredeleniya sushchnosti [Tax relief as a financial and legal category: problems of defining the essence] Sibirskij yuridicheskij vestnik [Siberian Law Herald]. 2023, no 3(102), pp. 31–36. – DOI 10.26516/2071-8136.2023.3.31.

347.73:336.22

1. Barulin S.V., Makrushin A.V. Nalogovye lgoty kak ehlement nalogooblozheniya i instrument nalogovoj politiki [Tax reliefs as an element of taxation and an instrument of tax policy]. Finansy [Finance], 2002, no. 2, pp. 39-42. (in Russian)

2. Kostanyan R.K. Pravovoe regulirovanie nalogovykh lgot v Rossiiskoi Federatsii [Legal regulation of tax privileges in the Russian Federation]. Cand. sci. diss. Moscow, 2008, 189 p. (in Russian)

3. Malko A.V. Lgoty: politiko-pravovoi analiz [Privileges: political-legal analysis] Obshchestvennye nauki i sovremennost [Social Sciences and Modernity], 1996, no. 3, pp. 47-54. (in Russian)

4. Mamedova B.F. Osobennosti pravovogo regulirovaniya lgotnogo nalogooblozheniya v Rossii i FRG [Features of the legal regulation of preferential taxation in Russia and the Federal Republic of Germany]. Cand. sci. diss. Moscow, 2012, 179 p. (in Russian)

5. Nalogovoe pravo : uchebnik dlya bakalavrov [Tax law : textbook for bachelors]. Yu.A. Krokhina. 6-th ed., revised and supplemented. Moscow, Yurite Publ., 2013. 495 p. (in Russian)

6. Panskov V.G. O nekotorykh teoreticheskikh aspektakh soderzhaniya ponyatiya “nalogovaya lgota” [On some theoretical aspects of the content of the concept of “tax relief”]. Finansy i kredit [Finance and credit], 2014, no. 4 (580), pp. 43-49. (in Russian)

7. Perov A.V. Nalogi i mezhdunarodnye soglasheniya Rossii [Taxes and international agreements of Russia], Moscow, Jurist Publ., 2000, 306 p. (in Russian)

8. Solovyeva N.A. Nalogovye vychety i nalogovye lgoty: problemy sootnosheniya i zakonodatel’nogo zakrepleniya [Tax deductions and tax reliefs: problems of correlation and legislative consolidation]. Cand. sci. diss. abstr. Voronezh, 2010, 24 p. (in Russian)

9. Tyutin D.V. Nalogovoe pravo: Kurs lektsii [Tax right: Course of lectures]. Consultant Plus: legal reference system. (in Russian)

10. Khabdaev A.M. Pravovaya lgota: sushchnost i rol v mekhanizme pravovogo regulirovaniya [Legal benefit: the essence and role in the mechanism of legal regulation]. Akademicheskii yuridicheskii zhurnal [Academic Law Journal], 2022, vol. 23, no. 3, pp. 328-335. (in Russian)

11. Cherkashina O.A. Nalogovye lgoty kak pravovoi institut [Tax reliefs as a legal institute]. Cand. sci. diss. Moscow, 2007, 179 p. (in Russian)

12. Sheveleva N.A., Bratko T.D. Nalogovaya lgota kak kategoriya finansovogo prava [Tax relief as a category of financial law]. Vestnik ekhonomicheskogo pravosudiya [Bulletin of Economic Justice], 2014, no. 10, p. 63-80. (in Russian)