THEORETICAL FOUNDATIONS OF TAX INCENTIVES AND THEIR IMPORTANCE IN FISCAL POLICY

The article describes the theoretical foundations of tax relief and its importance in fiscal policy. Also, tax incentives are a form of tax policy used by governments to encourage certain economic activities or behaviors. The theoretical basis of tax incentives goes back to the principles of public finance, which emphasize the role of taxation in achieving economic efficiency, equity and stability. At the end of the research work, the author formulated conclusions and suggestions.

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