Cultural heritage objects in the system of budget tax expenditures management

The article is devoted to the application of benefits provided for by Russian tax legislation in relation to cultural heritage sites. The authors systematized the benefits for these objects and identified the purposes for their provision. The shortcomings of the system of tax support for programs for the conservation of cultural heritage sites and the problems of managing tax expenditures in relevant areas are analyzed. A conclusion is made about the need to improve the efficiency of managing state tax expenditures, taking into account industry specifics. Relevant proposals are given.