| Autor: Szymon Bryndziak | 179 |
Strony: 179-189
pełen tekst
PROBLMES OF USING THE TAX EXPENDITURES IN THE CONTEXT OF DIRECT BUDGET EXPENDITURES
Summary
This paper discusses the negative aspects of the use of tax expenditures in the context of direct budget expenditures. The article tackles problems with precise determination of tax expenditures concept and the reasons for using these solutions. This paper defines disadvantages of tax expenditures, including the conflict between budgetary principles. The article also discusses the negative effects of these structures, such as reducing the transparency of tax system, the problems with estimating their size and the spending differences between tax expenditures and direct budget expenditures.
pełen tekstPROBLMES OF USING THE TAX EXPENDITURES IN THE CONTEXT OF DIRECT BUDGET EXPENDITURES
Summary
This paper discusses the negative aspects of the use of tax expenditures in the context of direct budget expenditures. The article tackles problems with precise determination of tax expenditures concept and the reasons for using these solutions. This paper defines disadvantages of tax expenditures, including the conflict between budgetary principles. The article also discusses the negative effects of these structures, such as reducing the transparency of tax system, the problems with estimating their size and the spending differences between tax expenditures and direct budget expenditures.