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Titov MV Tax benefits: Diss. ... Cand. jurid. Sciences. - SPb .: Saint Petersburg State University, 2004. - 214 p.

12.00.14


Introduction

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

Closing

List of regulations

References


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