, tax expenditures do not consume resources, but allow the achievement of certain social and economic goals. The purpose of … this study is to test the hypothesis of the expediency of using the mechanism of tax expenditures to influence investment … G-20 group, whose reports provided data on the share of tax expenditures related to investment support and stimulating …

schedule is the primary driver of redistribution, while tax expenditures often favour higher-income individuals, resulting in …

schedule is the primary driver of redistribution, while tax expenditures often favour higher-income individuals, resulting in …

The Global Tax Expenditures Database (https://GTED.net/) collects national reports on tax expenditures for 101 … countries for the period from 1990 to the present. Based on these data, the development of tax expenditures in the 38 OECD … availability improves over time. For the development of business tax expenditures, a weakly significant positive trend can be …

The Global Tax Expenditures Database (https://GTED.net/) collects national reports on tax expenditures for 101 … countries for the period from 1990 to the present. Based on these data, the development of tax expenditures in the 38 OECD … availability improves over time. For the development of business tax expenditures, a weakly significant positive trend can be …