An integral approach to evaluating the effectiveness of tax incentives
Journal: Journal of Tax Reform
Year: 2018

The article analyzes the prospects and opportunities for using integral indicators to evaluate the effectiveness of tax incentives. The following key indicators are selected: the integral index of 13 tax incentive indicators' growth rate; the multidimensional mean calculated on the basis of trade turnover of the Eurasian Economic Union; a complex rating evaluation of the effectiveness of regional tax incentives. Tax incentive indicators are understood as those indices that best reflect the econo