Encyclopedia
Tax benefits
1. Tax and fee benefits are considered to be advantages provided to certain categories of taxpayers and fee payers under tax and fee legislation compared to other taxpayers or fee payers, including the possibility of not paying a tax or fee or paying them in a reduced amount
Source: "Tax Code of the Russian Federation (Part One)" dated July 31, 1998, No. 146-FZ (as amended on July 28, 2012)