Tax Credit as One of the Types of Legal Motivation in Tax Law

Abstract

In the modern civil society the legislation on taxes and fees more susceptible to liberalization, and is an integral part of this process is the increasing use of exemptions for taxes and levies aimed at deepening the differentiation in taxation. Benefits on taxes and duties, as a kind of legal incentives, there are important legal means of achieving the stability of the financial system of the state as a whole, at equilibrium initially given the conflicting public and private interests. In this regard, the author is not claiming, in depth presentation of this issue, once again wanted to draw attention to the necessity of improvement of tax legislation in a substantial part of the fact of the fixing and granting privileges for taxes and duties, and the formal part of the elaboration of the procedural system underlying the provision of benefits on taxes and duties.