Assessment of the effectiveness of the provision of tax benefits for regional taxes (on the example of the Khabarovsk territory)

The article analyzes the tax benefits provided for regional taxes in the Khabarovsk Territory (using the example of the regional budget of the Khabarovsk Territory) for 2019-2021. An assessment of the budgetary effectiveness of the provision of tax benefits for regional taxes in the Khabarovsk Territory and an assessment of economic efficiency (based on the results of the activities of residents of the TOCER in the Khabarovsk Territory to the tax expenditures of the consolidated budget of the Khabarovsk Territory on the property tax of organizations) was carried out.