Justification of the expenditure of using the concept of tax expenditure in the preferential policy

The article theoretically substantiates the feasibility of implementing concept tax expenditures in Ukraine. It is proved that one problems economy an unreasonable approach to application benefits, which leads a significant budget deficit losses EU budgets by method lost revenues are analyzed. historical experience realization expenses generalized. requirements highlighted and main approaches basic structure taxes described. foreign determining taxes, estimating accounting for Based on study experience, it proposed implement Ukraine at following stages: improvement legislation; providing legislative definition "tax costs"; systematization all will be included expenses; choice methods collecting analyzing information expenditures; substantiation assessment order reporting effectiveness expenditure management; evaluation results process. Signs classification singled out. revenues. advantages disadvantages summarized. models Groups criteria identified. positive negative sides substantiated.