Recognition and Measurement of Tax Expenditures: International Experience and Russian Practice

This book presents a thorough analysis of international experience that offers insights into budgetary tax expenditures, their evaluation and the use of information for fiscal policy purposes. The author analyzes Russian practice in vested tax benefits and exempts, carries out their quantitative evaluation, drafts policy proposals regarding implementation of budgetary tax expenditure concept in Russia.

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Year of publication:	2010
Authors:	Malinina, Tatiana
Institutions:	Gaidar Institute for Economic Policy
Subject:	Tax Expenditure \| Tax \| fiscal policy

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Extent:	application/pdf
Series:	Published Papers.
Type of publication:	Book / Working Paper
Notes:	Number 54 212 pages
Classification:	E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation ; H20 - Taxation, Subsidies, and Revenue. General ; H24 - Personal Income and Other Nonbusiness Taxes and Subsidies ; H25 - Business Taxes and Subsidies ; H50 - National Government Expenditures and Related Policies. General ; H60 - National Budget, Deficit, and Debt. General
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10010583672