Candidate of Economics, Associate Professor of “Taxes and Taxation” Department of the Tax Academy under the State Tax Committee of the Republic of Uzbekistan
Online published on 5 April, 2018.
The article is devoted to theoretical issues of interrelation of such economic terms in the taxation system as a “tax privilege” and “tax preference”. Moreover, it considers the concept and essence of tax privileges and preferences, types and criteria of tax privileges. The conclusions on the similarities and distinctive features have been made on the basis of the analysis. In addition, the article presents theoretical proposals and practical recommendations on the separation of these notions.
Taxation, tax system, term (notion), tax privilege, tax preference, tax rate, deductions, tax credit, deferral
