01549nam a2200229Ia 4500 TDMU_24700 210410s9999 xx 000 0 und d 352.44 B521 Burton, Mark Tax expenditure management a critical assessment Mark Burton and Kerrie Sadiq Cambridge, UK Cambridge University Press 2013 viii, 258 p. 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. Tax expenditures.; Thuế Sadiq, Kerrie http://lrc.tdmu.edu.vn/opac/search/detail.asp?aID=2&ID=24700 Trung tâm Học liệu Trường Đại học Thủ Dầu Một