Tax Relieves: Costs of Their Application in Taxation and Issues of the Efficiency Evaluation
Bibliographic record
Abstract
The main objective of this work was to develop a set of scientific and practical recommendations aimed atimproving the efficiency of preferential tax treatment based on the analysis of the costs of tax relieves, theirtypes, and their performance evaluation. Direct and indirect costs of tax relieves granted by the World Bank wereanalyzed within the research. Based on the analysis of legal acts that were in effect in 1990-2000, the specificfeatures and forms of tax relieves used in the Russian Federation were identified. The article shows the necessityof expanded understanding of the tax relieves based on their actual manifestations in various forms, and, basedon this, extension of the efficiency evaluation object in the circumstances of the Russian Federation. The articleformulates the conclusion about the need to transform the tax relieves in order to strengthen their stimulatingeffect on the economy development and achievement of the economic benefit and enhancement of the socialreturn. The regulatory-legislative, methodological, and organizational problems of evaluating the efficiency oftax advantages at the regional level (using the materials of the Republic of Dagestan) were revealed, and also aset of recommendations to address them was provided.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".