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...

وصف كامل

التفاصيل البيبلوغرافية

الحاوية / القاعدة:	Problemi Ekonomiki
المؤلفون الرئيسيون:	Orlova Yelena N., Bykov Stepan S.
التنسيق:	مقال
اللغة:	الإنجليزية
منشور في:	PH "INZHEK" 2012-03-01
الموضوعات:	tax expenditures tax privileges tax capacity income tax property taxes налоговые расходы налоговые льготы налоговый потенциал налог на доходы физических лиц налоги на имущество
الوصول للمادة أونلاين:	http://www.problecon.com/pdf/2012/3_0/36_46.pdf