Debatable Aspects of the Concept of Tax Expenditures
Despite the implementation of the concept of tax expenditures in the budgetary practice of many countries, theoretical studies of tax expenditures as a basis for their identification and quantification are still relevant. The emergence and development of the concept is accompanied by heated discussi...
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| Publicado no: | Ekonomika |
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| Principais autores: | , |
| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado em: |
Vilniaus Universitetas
2022
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| Assuntos: | |
| Acesso em linha: | https://www.redalyc.org/articulo.oa?id=692272926007 https://www.redalyc.org/journal/6922/692272926007/ https://www.redalyc.org/journal/6922/692272926007/html/ https://www.redalyc.org/journal/6922/692272926007/692272926007.epub https://www.redalyc.org/journal/6922/692272926007/movil |
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