Use of the Tax Prism Method When Forming Tax Part of the Budget
The tax prism method is developed for the assessment of tax part of the budget as well as for forecasting the influence of tax optimisation on it. There are certain trends in global practice. Developing and transition economies are characterised by low tax burden. Economically developed countries wi...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2017-06-01
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| Series: | Economics and Culture |
| Subjects: | |
| Online Access: | https://doi.org/10.1515/jec-2017-0012 |