Dynamics of tax benefits in Russia

At present, the task of efficient use of financial resources of the state budget, including through analysis of the effectiveness and volume of tax benefits and preferences provided, remains relevant. The purpose of this article is to analyze the dynamics of the provided tax benefits (tax expenses) for taxes that have the greatest fiscal significance for the budget and have regulatory potential. The authors substantiated the need to apply the concept of tax expenses, including a description and cost assessment of tax benefits provided at both the federal and regional levels