Titov MV Tax benefits: Diss. ... Cand. jurid. Sciences. - SPb .: Saint Petersburg State University, 2004. - 214 p.
Chapter 1. Tax incentives as a legal category
§ 1. The concept of tax incentives
§ 2. Signs Tax Benefit
§ 3. The forms of tax incentives
Chapter 2. Legal regulation of tax incentives
§ 1. Development Institute tax credit in the period of the Russian tax legislation (1991-1999).
§ 2. Tax incentives in the current system of taxation
§ 3. Problems of legal regulation of tax incentives at the present stage
List of regulations
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