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The main objective of this work was to develop a set of scientific and practical recommendations aimed atimproving the efficiency of preferential tax treatment based on the analysis of the costs of tax relieves, theirtypes, and their performance evaluation. Direct and indirect costs of tax relieves granted by the World Bank wereanalyzed within the research. Based on the analysis of legal acts that were in effect in 1990-2000, the specificfeatures and forms of tax relieves used in the Russian Federation were identified. The article shows the necessityof expanded understanding of the tax relieves based on their actual manifestations in various forms, and, basedon this, extension of the efficiency evaluation object in the circumstances of the Russian Federation. The articleformulates the conclusion about the need to transform the tax relieves in order to strengthen their stimulatingeffect on the economy development and achievement of the economic benefit and enhancement of the socialreturn. The regulatory-legislative, methodological, and organizational problems of evaluating the efficiency oftax advantages at the regional level (using the materials of the Republic of Dagestan) were revealed, and also aset of recommendations to address them was provided."

Tax Relieves: Costs of Their Application in Taxation and Issues of the Efficiency Evaluation