Tax expenditure management a critical assessment

Includes bibliographical references and index.; 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 simi...

Mô tả đầy đủ

Đã lưu trong:
Chi tiết về thư mục
Tác giả chính: Burton, Mark
Tác giả khác: Sadiq, Kerrie
Định dạng: Sách
Ngôn ngữ:Undetermined
Được phát hành: Cambridge, UK Cambridge University Press 2013
Những chủ đề:
Truy cập trực tuyến:http://lrc.tdmu.edu.vn/opac/search/detail.asp?aID=2&ID=24700
Các nhãn: Thêm thẻ
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Thư viện lưu trữ: Trung tâm Học liệu Trường Đại học Thủ Dầu Một
Miêu tả
Tóm tắt:Includes bibliographical references and index.; 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.
Mô tả vật lý:viii, 258 p.