Tax expenditure management is one of the tools for conducting responsible fiscal policy. Unlike direct expenditures, tax expenditures do not consume resources, but allow the achievement of certain social and economic goals. The purpose of this study is to test the hypothesis of the expediency of...

The state policy, directed on provision of stable economic growth, increase of its quality, assumes search for and use of sources and instruments of intensification and diversification of economy. Budget fiscal policy relates to one of such instruments, which allow to provide for balance between...