Tax Expenditure Reporting and Its Use in Fiscal Management - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Expenditure Reporting and Its Use in Fiscal Management write by International Monetary Fund. Fiscal Affairs Dept.. This book was released on 2019-03-27. Tax Expenditure Reporting and Its Use in Fiscal Management available in PDF, EPUB and Kindle. This note aims to inform governments on how to account for tax expenditures and use that information in fiscal management. The emphasis is on developing and emerging market economies, where the use of such accounts is in its infancy because of data constraints, insufficient human and financial resources, and weak fiscal institutions. Most developing economies, more-over, do not have tax policy units in their Ministry of Finance to provide analytical support to the govern¬ment and legislature that integrates all revenue policy aspects. As a result, the tax policy framework can be fragmented: line ministries compete in the provision of sectoral tax incentives, but do not report on their cost. The note is organized as follows. The second section outlines the role that tax expenditure measurement and reporting can play in fiscal management. The third section provides a step-by-step approach on how tax expenditure accounts can be built, with emphasis on data, methods and models, and institutional requirements. The section is concerned primarily with the direct cost of tax expenditures—that is, the revenue forgone because of them. It does not deal with their indirect costs, which could include economic efficiency losses and additional tax administration resources, and it does not address assessment of the benefits of tax expenditures. The fourth summarizes the current sta¬tus of tax expenditure reporting in developing econo¬mies, with some reference to advanced economies. The last section concludes.
Estimates of Federal Tax Expenditures
Estimates of Federal Tax Expenditures - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Estimates of Federal Tax Expenditures write by United States. Department of the Treasury. This book was released on 1975. Estimates of Federal Tax Expenditures available in PDF, EPUB and Kindle.
Tax Expenditures in OECD Countries
Tax Expenditures in OECD Countries - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Expenditures in OECD Countries write by OECD. This book was released on 2010-01-05. Tax Expenditures in OECD Countries available in PDF, EPUB and Kindle. This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. It highlights key trends and successful practices.
Tax Expenditure Reporting and Its Use in Fiscal Management
Tax Expenditure Reporting and Its Use in Fiscal Management - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Expenditure Reporting and Its Use in Fiscal Management write by International Monetary Fund. Fiscal Affairs Dept.. This book was released on 2019-03-27. Tax Expenditure Reporting and Its Use in Fiscal Management available in PDF, EPUB and Kindle. This note aims to inform governments on how to account for tax expenditures and use that information in fiscal management. The emphasis is on developing and emerging market economies, where the use of such accounts is in its infancy because of data constraints, insufficient human and financial resources, and weak fiscal institutions. Most developing economies, more-over, do not have tax policy units in their Ministry of Finance to provide analytical support to the govern¬ment and legislature that integrates all revenue policy aspects. As a result, the tax policy framework can be fragmented: line ministries compete in the provision of sectoral tax incentives, but do not report on their cost. The note is organized as follows. The second section outlines the role that tax expenditure measurement and reporting can play in fiscal management. The third section provides a step-by-step approach on how tax expenditure accounts can be built, with emphasis on data, methods and models, and institutional requirements. The section is concerned primarily with the direct cost of tax expenditures—that is, the revenue forgone because of them. It does not deal with their indirect costs, which could include economic efficiency losses and additional tax administration resources, and it does not address assessment of the benefits of tax expenditures. The fourth summarizes the current sta¬tus of tax expenditure reporting in developing econo¬mies, with some reference to advanced economies. The last section concludes.
Tax Expenditure Management
Tax Expenditure Management - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Tax Expenditure Management write by Mark Burton. This book was released on 2013-02-14. Tax Expenditure Management available in PDF, EPUB and Kindle. Locates tax expenditure management within the broader discourse of liberal democratic political theory.
