Local budgets tax expenditures’s role in formation of tax capacity Роль налоговых расходов местных бюджетов в формировании налогового потенциала

Local budgets tax expenditures’s role in formation of tax capacity Роль налоговых расходов местных бюджетов в формировании налогового потенциала

The article deals with the concept of tax expenditures (which are defined as tax revenues which not received in the budget system as a result of tax credits and exemptions set out at tax laws) describes their characteristics, an algorithm for the identification and evaluation. Based on the data of t...

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Bibliographic Details
Main Authors: Orlova Yelena N., Bykov Stepan S.
Format: Article
Language:English
Published: PH "INZHEK" 2012-03-01
Series:Problemi Ekonomiki
Subjects:
tax expenditures
tax privileges
tax capacity
income tax
property taxes
налоговые расходы
налоговые льготы
налоговый потенциал
налог на доходы физических лиц
налоги на имущество
Online Access:http://www.problecon.com/pdf/2012/3_0/36_46.pdf

Internet

http://www.problecon.com/pdf/2012/3_0/36_46.pdf

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