The Problem of Tax Expenditures Identification and Evaluationf: Methodological Approach Проблема идентификации и оценки налоговых расходов: методологический подход к решению

The Problem of Tax Expenditures Identification and Evaluationf: Methodological Approach Проблема идентификации и оценки налоговых расходов: методологический подход к решению

The problem of identification and evaluation of tax expenditures is actualized in the article. The degrees of elaboration of this problem is analyzed. We investigate different approaches to the understanding of tax expenditures, the author's definition is given. Approach to the separation of th...

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Bibliographic Details
Main Author: Mayburov Igor A.
Format: Article
Language:English
Published: PH "INZHEK" 2012-04-01
Series:Problemi Ekonomiki
Subjects:
tax expenditures
tax credits
basic structure
regulatory structure
stages of evaluation
evaluation methods
cost of tax administration
cost of tax harmonization
налоговые расходы
налоговые льготы
базовая структура
нормативная структура
этапы оценки
методы оценки
издержки налогового администрирования
издержки налогового согласования
Online Access:http://www.problecon.com/pdf/2012/4_0/187_193.pdf

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http://www.problecon.com/pdf/2012/4_0/187_193.pdf

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