Issue 1 (11) 2011


Concept of fiscal incentives in international tax rules

R.A. Shepenko

Moscow State Institute of International Relations – University. 76, Vernadskogo avtnue., Moscow, 119454

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The international tax rules represent the right of coordination of the states and territories concerning the taxation. In a context of these rules fiscal incentives can be conditionally divided into two groups: internal and external. The legal basis for external fiscal incentives is the national legislation and/or the treaty. In the given article attempt to systematize the terms used for regulation of such incentives is undertaken.

Keywords: fiscal incentives; tax benefit; tax credit; exemption; reduction; subsidy; treaty; legislation

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