Tax expenses of a public law entity as a means of effective management of budgets expenses of the budget system in the conditions of formation of digital economy (legal aspect)

The paper analyzes the concept of tax expenses, the procedure for forming and assessing tax benefits for the budget process in digital economy; the impact of tax benefits on the formation of expenses while preparing budgets of the budget system, since tax benefits actually provide for the shortfall in the amount of cash funds as tax revenues for the amount of tax benefits provided. The substantiation is given from the point of view of legal regulation of assessing tax expenses of a public law entity.