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Tax incentives as a tool of fiscal policy to constrain the institutional traps in the Russian Federation
Journal: Vestnik of Institute of Economic Research (Vol.25, No. 1)Publication Date: 2022-03-01
Authors : Penkova I.V.;
Page : 81-87
Keywords : fiscal policy; fiscal mechanism; fiscal policy instrument; tax element; tax incentive; institutional traps;
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Abstract
The article reveals the features of using the tax incentives as an instrument of fiscal policy, decreasing the probability of the institutional traps, in the Russian Federation. There have been investigated from the same angle the problems of practical implementation of fiscal policy in the Donetsk People's Republic. The conceptual foundations of the formation of the fiscal mechanism as the instrument to constrain the institutional traps in the Donetsk People's Republic have been determined.
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Last modified: 2022-05-04 21:12:23