Principles of tax expenditure management

Abstract

The subject of the article is tax expenditures that affect the formation of budget revenues of the budgetary system. The purpose of the article is to substantiate the principles of tax expense management. The principles are considered as the key rules on the basis of which the impact on tax expenditures is carried out according to the set goals. In the article, tax expenditures are equated with the falling budget revenues. The principles of tax expenditure management are considered as a symbiosis of the legislatively fixed principles of the budget system, the principles of taxation and the classical principles of the management system. The author presents arguments confirming, on the one hand, the intersection of individual principles, and, on the other, their independence. The paper defines the lack of priority of principles. A conclusion is made about the need to comply with them at each stage of management. The author describes the characteristics of the principles and justifies the need for their application in the process of managing tax expenditures. When writing an article, empirical (description, comparison) and experimental-theoretical (analysis and synthesis, induction and deduction) research methods are used. The practical significance of the work lies in the possibility of applying the proposed principles in justifying tax expenditures.