Annotation

In the context of the increasing tax burden caused by the difficult economic situation in the Russian Federation, the issue of the classification of tax benefits has become particularly relevant. This necessitates a scientific analysis of the theoretical and legal positions on this matter, as well as an examination of the relevant legal practices. The study employed a combination of general scientific and specific scientific methods, including the philosophical dialectical method, the systematic method, the logical method, the analysis and synthesis method, the comparative legal method, and the formal legal method. As a result of scientific analysis, the following conclusions are drawn: a) there is no legal classification of tax benefits in the tax legislation, but there are individual tax benefits that are considered to be their own types; b) there are discussions in the scientific economic and legal literature regarding the classification of tax benefits based on various criteria. The scientific and practical significance of the conducted research lies in the fact that it allows us to identify controversial issues regarding the classification of tax benefits, as well as to point out possible problems in law enforcement related to this topic.