Tax Expenditures: A Theoretical Review
Tax expenditures are an instrument frequently used when a government wishes to achieve certain economic and social effects. But because of the increasing number and scope of tax expenditures, their proper use, quality of administration and record-keeping have become a major challenge for the tax aut...
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| Format: | Article |
| Language: | English |
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Institute of Public Finance
2006-06-01
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| Series: | Financial Theory and Practice |
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| Online Access: | http://www.ijf.hr/eng/FTP/2006/2/bratic1.pdf |