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Pages: | 1 | ... | 30 | 31 | 32 | На стадии утверждения бюджета информация о налоговых расходах должна быть включена в состав документов и материалов, сопровождающих проект бюджета. В рамках исполнения бюджета налоговые расходы следует подвергать столь же тщательному контролю, как и прямые расходы, включая процедуры оценки их эффективности и результативности.
Данные о налоговых расходах также целесообразно включать в отчеты об исполнении бюджета.
8. Как показывает опыт зарубежных стран, для применения на практике концепции налоговых расходов бюджета необязательно устанавливать жесткие требования к формированию и публикации соответствующей информации на уровне закона. Таким образом, на начальном этапе применения концепции налоговых расходов бюджета в российской практике не потребуется вносить изменения и дополнения в бюджетное законодательство. В дальнейшем необходимость внесения поправок в бюджетное законодательство будет определяться степенью интеграции информации о налоговых расходах в бюджетный процесс.
Вносить изменения и дополнения в налоговое законодательство на начальном этапе также не потребуется. Впоследствии с целью повышения прозрачности возможно изменение структуры глав Налогового кодекса об основных налогах с выделением некоторых норм, представляющих собой налоговые расходы, в отдельные статьи, посвященные налоговым льготам.
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Институтом экономической политики имени Е.Т. Гайдара с 1996 года издается серия УНаучные трудыФ.
К настоящему времени в этой серии вышло в свет более 100 работ.
Последние опубликованные работы в серии УНаучные трудыФ № 145Р Цухло С. Методологические основы организации и аналитические возможности конъюнктурных опросов в российской промышленности. 2010.
№ 144Р Трунин П., Князев Д., Кудюкина Е. Анализ факторов динамики обменного курса рубля. 2010.
№ 143Р Кнобель А. Закономерности формирования уровня тарифов в международной торговле. 2010.
№ 142Р Шагайда Н. Оборот сельскохозяйственных земель в России:
трансформация институтов и практика. 2010.
№ 141Р Стародубровская И., Миронова Н. Проблемы сельского развития в условиях муниципальной реформы в России. 2010.
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