[Home ] [Archive]   [ فارسی ]  
:: Main :: About :: Current Issue :: Archive :: Search :: Submit :: Contact ::
:: Volume 7, Issue 27 (Quarterly Journal of Fiscal and Economics Policies 2019) ::
2019, 7(27): 7-42 Back to browse issues page
Tax Expenditure: A Study of components of the Selected Countries’ Tax Expenditures Reports
Yeganeh Mousavi Jahromi Dr , Elham Gholami Dr
Payame Noor University
Abstract:   (292 Views)

The existence of tax concessions (tax exemption, tax holiday, allowances …) provide the possibility of reducing tax liability via special tax provisions or regulations in tax laws  for some taxpayers, hence government loses  some tax revenues. Therefore, the forgone tax revenues resulting from some of the tax concessions for particular taxpayers, regions and sectors of an economy, are considered as tax expenditures. However, tax expenditures can be considered as a policy instrument for achieving the special economic goals, but do not appear in a regular budget and impose a lot of financial pressure on it.  In the recent decade, this reason causes tax expenditures are estimated and reported in a number of countries. The findings of the present study, which are derived from descriptive-analytic method with emphasis on comparative comparisons of tax expenditures in selected countries, indicate that in all of them, tax expenditures are studied with the aim to increase financial transparency of government and are calculated by using forgone revenue method. In compiling tax expenditures reports of the most countries tax expenditures are defined as a deviation of a specified benchmark tax system and they are presented independently or in related to the regular budgeting process.

Keywords: Tax, Tax Expenditure, Benchmark Tax System, Tax Expenditure Report, Selected Countries
Full-Text [PDF 865 kb]   (76 Downloads)    
Type of Study: Research | Subject: Special
Received: 2017/01/29 | Accepted: 2018/05/10
Send email to the article author

Add your comments about this article
Your username or Email:

CAPTCHA


XML   Persian Abstract   Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Mousavi Jahromi Y, Gholami E. Tax Expenditure: A Study of components of the Selected Countries’ Tax Expenditures Reports. quarterly journal of fiscal and Economic policies. 2019; 7 (27) :7-42
URL: http://qjfep.ir/article-1-603-en.html


Volume 7, Issue 27 (Quarterly Journal of Fiscal and Economics Policies 2019) Back to browse issues page
فصلنامه سیاستهای مالی و اقتصادی Quarterly Journal of Fiscal and Economic Policies
Persian site map - English site map - Created in 0.06 seconds with 32 queries by YEKTAWEB 4071