Tax Expenditure Management A Critical Assessment
-
Form:Einzelkauf Download
-
Sprache:Englisch
-
eBook Format:PDF
- PDF Fr. 127.90 ausgewählt
- ePUB Fr. 105.90
Fr. 127.90
inkl. gesetzl. MwSt.Beschreibung
Produktdetails
Format
Kopierschutz
Ja
Family Sharing
Ja
Text-to-Speech
Nein
Erscheinungsdatum
14.02.2013
Verlag
Cambridge University PressSeitenzahl
(Printausgabe)
Dateigröße
3312 KB
Sprache
Englisch
EAN
9781107302341
A tax expenditure is a 'tax break' allowed to a taxpayer or group of taxpayers, for example, by way of concession, deduction, deferral or exemption. The tax expenditure concept, as it was first identified, was designed to demonstrate the similarity between direct government spending on the one hand and spending through the tax system on the other. The identification of benefits provided through the tax system as tax expenditures allows analysts to consider the fiscal significance of those parts of the tax system which do not contribute to the primary purpose of raising revenue. Although a seemingly simple concept, it has generated a range of complex definitional and practical issues, and this book identifies and critically assesses the controversial aspects of tax expenditure and tax expenditure management.
Kundinnen und Kunden meinen
Verfassen Sie die erste Bewertung zu diesem Artikel
Helfen Sie anderen Kund*innen durch Ihre Meinung