Assessment of the efficiency of tax incentives influence on the tax burden level in the organization

The relevance of the article is determined by the possibility and necessity to use tax incentives as an instrument of tax policy. The research presents scientific comprehension of issues related to the assessment of how efficient the encouraging mechanisms of the tax incentives in the Russian Federation are in the context of tax optimization. The author explains in detail the methodology of assessment of the investment tax incentives effectiveness, discusses their impact on the tax burden of organizations.