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