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The article investigates the problem of improving the efficiency of state regulation of organizations through the use of tax incentives for value-added tax. Such specificity of granting tariff preferences is possible, particularly in the largest taxpayers in operations involving the use of tariffs and consumption standards set by the state for public utilities. They systematize basic forms of tax benefits and formulate the new exemption for VAT arising on the regulation of prices in the area of gas supply of the p...