Современные подходы к оценке качества налоговых льгот с использованием в рамках бюджетного процесса

In article directions for improving the assessment of the quality of tax benefits using the budget process. The subject of the research is methodological issues of assessing the quality of tax benefits. The justification the aim of the research is to assess the quality of the methodological approaches to tax using the budget process. In particular, the following quality assessment stages using tax incentives in the budget process: accounting (inventory) tax benefits; the estimated amount of tax benefits; quality evaluation of tax incentives in ensuring sustainable development in the region. To assess the quality of tax concessions were proposed targets (indicators) tax credit quality: the socio-economic effects of the tax credit, assessment of tax revenues to the consolidated budget from taxpayers’ beneficiaries of the tax benefit, cross-trainers tax effect of tax benefits to individuals. The article substantiates that the targeted categories of tax breaks aimed at social support appropriate to determine the cross-tax effect of social benefits. Cross-tax effect involves the impact of benefits on property taxes for individuals on the formation of favourable living conditions for socially vulnerable sectors of the population. Cross-tax effect of benefits may be the result of the mutual impact of tax rebates of taxes on economic activities and socially significant spheres of activity, preserve and create new jobs.