Tax Incentives and Benefits Provided under Investment Agreements in the Russian Federation

Student: Vozzhenikova Anna

Supervisor:

Educational Programme: Law and Public Administration (Master)

Year of Graduation: 2020

The work examines the problems of tax benefits provided for investment entities as an independent institution of tax law. The author analyzes the limits of authority of public entities (the Russian Federation and constituent entities of the Russian Federation) in the process of providing tax incentives and benefits, the presence of restrictions on the sovereignty of the regional legislator in providing tax incentives and benefits.

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