Abstract:

The article outlines some theoretical aspects of assessing the effectiveness of tax preferences, discusses the problems and situation in the Russian regions, offers an author’s look at the methodological support of the assessment, conducts testing and identifies the degree of effectiveness and negative and positive trends regarding stimulating preferences for the development of the regions of one of the federal districts of the Russian Federation. Based on the results of testing the author’s methodology, an understanding of the category “effectiveness of tax benefits” is given.