THEORETICAL AND PRACTICAL ASPECTS OF THE INSTITUTION OF TAX BENEFITS ON THE EXAMPLE OF THE CITY OF MOSCOW

Abstract

Tax incentives are an integral part of the tax system of the Russian Federation. They are used to support and promote socially important sectors of the economy, state enterprises and other economic entities in need of this support. In addition, the tax incentives are also a mechanism for maintaining and stimulating the economy to investment, affecting the life of the state. Thus, in the present conditions of economic development there is a need study the existing mechanism of tax incentives.