The question of the distinctive features of tax benefits

At the moment, tax incentives are one of the most important instruments of state tax regulation. An analysis of the norms of tax law and the established practice of their application shows that the identified advantages are not always tax advantages. The article summarizes the interpretations of the concept available in the economic and legal literature, as well as the principles of establishing tax benefits. A brief description is given of the distinguishing features of tax benefits from other tax regulation measures: legality, creation of tax benefits, selectivity, targeting, non-binding, deviation from the basic structure of taxation, it should be noted that the most important and most difficult to recognize advantage of the above features is a deviation from the basic structure.