Vasylevska H. Preferential taxation: socio-economic expediency and fiscal impacts.

The object: the system of preferential taxation. The aim: the strengthening of the theoretical principles and determination of socio-economic expediency evaluation and practical evaluation of fiscal impacts of preferential taxation. The methods: systematic analysis, induction, deduction, analysis, synthesis, formalization. The resultes: the division of tax preferences into tax benefits and unsubsidized tax preferences is done for the first time; the methods of determining the effectiveness of preferenctial taxation are improved; the typologization of tax preferences has received the further development/ The application: practical implementation by State Tax Administration in Ternopil region. The sphere: preferential taxation.