An Assessment of the Effectiveness and Scale of Tax Expenditures to Support Investments and Priority Sectors in G20 Countries

Tax expenditure management is one of the tools for conducting responsible fiscal policy. Unlike direct expenditures, tax expenditures do not consume resources, but allow the achievement of certain social and economic goals. The purpose of this study is to test the hypothesis of the expediency of usi...

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Autori principali:	Svetlana Demidova, Yuliya Tyurina, Anastasia Kulachinskaya, Olga Buzdalina, Igor V. Ilin, Victoriya Razletovskaia, Chulpan A. Misbakhova
Natura:	Artigo
Lingua:	Inglês
Pubblicazione:	MDPI AG 2024-06-01
Serie:	Economies
Soggetti:	tax expenditures tax benefits investments priority sectors scale of tax expenditures efficiency of tax expenditures
Accesso online:	https://www.mdpi.com/2227-7099/12/6/147
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