Methodological problems of applying the concept of tax expenditures at the sub-federal level

The problem of forming an effective tax expenditure management system is extremely urgent and requires a comprehensive study. The article presents methodological problems of the concept of tax expenditures. Attention is paid to the fact that the introduction of the concept of tax expenditures into the budget process is an important factor in ensuring transparency of public finances and optimizing the system of tax benefits. Today, their rationalization is of particular importance at the federal and sub-federal level due to the existence of problems related to economic and social issues that require significant financial resources. Proposals are presented to eliminate methodological problems of applying the concept of tax expenditures at the sub-federal level in the Russian Federation.