Naslov
Tax expenditures

Autori
Bratić, Vjekoslav

Izvornik
Financial theory and practice (1846-887X) 30 (2006), 2; 197-199

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, pojmovnik, ostalo

Ključne riječi
Tax expenditures
(tax expenditures)

Sažetak
Tax expenditures are a component part of various tax, and sometimes, non-tax laws. They appear in numerous forms, such as tax exemptions (when the income of a certain group of taxpayers is deducted from the tax base), preferential tax rates and abatements, discounts, deductions (for certain costs or amounts), exclusions, incentives, deferrals of tax (when the tax deadline can be deferred without any interest or penalty being incurred), as privileged or reduced tax rates, or as exemptions and reductions of the tax base or tax liabilities (tax credit). Most frequently, but not exclusively, they are introduced into the income tax and corporate income tax systems.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA