Through taxes, the state solves important socio-economic problems of society, so tax policy deserves close attention. One of the most important instruments of tax policy is the system of tax incentives. But their application is ambiguous. A significant number of tax incentives provided to economic entities and the population leads to budget losses. Therefore, some economists have come up with the idea of abolishing all benefits, which should lead to greater neutrality of the tax system and increase budget revenues. But through tax incentives, the state supports and stimulates certain industries. Therefore, the total abolition of tax benefits, in our opinion, can lead to negative economic and social consequences.