THE AMENDMENT OF THE LEGAL REGULATION OF THE INSTITUTION OF TAX INCENTATIVE IN THE RUSSIAN FEDERATION
The article is devoted to the institution of tax incentives, which is currently significant important for the development of the Russian state, that is objectively determined by the essence of tax incentives, which consists in intensifying the legal behavior of subjects of specific relations. Based on the analysis of the theoretical and legal foundations of tax benefits, the author developed a definition of tax incentives, highlighted its stages, analyzed the problems of legal regulation of the institution being considered, as well as legal means to increase the effectiveness of tax benefits. The purpose of the study. Analysis of legal regulation and practice of applying tax incentives in the Russian Federation, identifying existing problems, as well as formulating proposals of a theoretical and practical nature to improve the current tax legislation governing the institution of tax incentives in the Russian Federation. Research methods. The research was carried out through the use of a complex of general scientific methods (analysis and synthesis, deduction and induction, logical method, system analysis, etc.) and private scientific (special legal) methods. The main research method was the formal legal method, which made it possible to identify gaps in the legal regulation of the process of tax incentives in Russia and to formulate proposals for supplementing and changing certain regulatory provisions of tax legislation. Main scientific results. As a result of a comprehensive analysis of the legal regulation of the institution of tax benefits in Russia, theoretical provisions were formulated and substantiated, revealing the specifics of the content and essence of tax incentives, taking into account the current state of development of the national and world economy. Conclusions. The article draws conclusions about the importance of tax incentives for reforming the Russian system of taxes and fees in the context of developing the economic potential of business entities. The scientific research contains author's proposals for improving the current tax legislation in order to effectively use the institution of tax incentives in Russian practice. The obtained scientific results testify to the achievement of the set research goal.