PHENOMENON OF TAX LOSSES OF STATE BUDGETARY RESOURCES

The aim of this work is structuring categorical-conceptual apparatus of the of the tax losses phenomenon in the state budgetary resources, namely clarification of the concepts of “tax gap”, “tax expenditures”, “tax losses”, as well as the quantification of tax losses of the Consolidated budget of Uk...

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Bibliographic Details
Main Author: Larysa Sidelnykova
Format: Article
Language:English
Published: Izdevnieciba “Baltija Publishing” 2015-11-01
Series:Baltic Journal of Economic Studies
Subjects:
Online Access:http://www.baltijapublishing.lv/index.php/issue/article/view/50/55