The tax expenditures report as a tool of transparent fiscal policy
Journal Title: Zarządzanie i Finanse - Year 2013, Vol 11, Issue 2
Abstract
The results of the empirical research confirm that from the perspective of efforts to reduce fiscal imbalance, the transparency of activities in this scope which requires all budget documents to be complete and public is essential. This implies the need to publish not only the information about the direct public expenditures, but also about those introduced „through the back doors” which undoubtedly include the so-called tax expenditures. The article presents reflections on the nature of tax expenditures understood as specific public expenditures realized by the tax system and the actions made with regard to their disclosure in the course of the so-called transparent fiscal policy.
Authors and Affiliations
Ryta Dziemianowicz
Keywords
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