Sokolovska, Alla; Zatonatska, Tetiana - In: Ekonomika : mokslo žurnalas 101 (2022) 2, pp. 109-124
Despite the implementation of the concept of tax expenditures in the budgetary practice of many countries, theoretical studies of tax expenditures as a basis for their identification and quantification are still relevant. The emergence and development of the concept is accompanied by heated...