The Economic Sense Of Tax Expenditures

Yuliya Leontyeva
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Yuliya Leontyeva: Kyiv National University of Trade and Economics

Ukrainian Journal Ekonomist, 2013, issue 11, 63-64

Abstract: The historical and theoretical foundations of the introduction of tax expense in the economic aspect are investigated. The definition of «tax expenditures» is systematized and generalized. The definition of «tax expenditures» is to be improved. The place of tax expenditures in the general population of life cycles of enterprise is shown. The structure of tax expenditures is defined. The classification of tax expenditures is provided.

Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:uje:journl:y:2013:i:11:p:63-64

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