Title:

Tax expenditures jako instrument polityki podatkowej

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Title in english:

Tax Expenditures as a Tax Policy Instrument

Creator:

Wyszkowski, Adam

Subject and Keywords:

polityka podatkowa ; tax expenditures ; preferencje podatkowe

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2011; Nr 167, s. 542-552

Abstrakt:

Tax policy as a part of fiscal policy is an important instrument in a state activity. Taxes and other fiscal burden are used by government to change tax-payers behaviour in consumption, savings and activity. One of the tax policy instruments are tax expenditures generally understood as tax provisions that allow certain groups of people to pay less taxes. Tax expenditures substitute direct budget expenditures in fiscal policy. At a time when many government budgets have debt, there is pressure to avoid inefficient government programmes. That is why it is important to identify all expenditures and verify them using efficiency criteria. One of the goals of tax expenditures analyses is to compare them to direct expenditures and choose more effective way to subside benefits of state budget.

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2011

Resource Type:

artykuł

Language:

pol

Relation:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2011; Nr 167 ; Finanse publiczne

Rights:

Wszystkie prawa zastrzeżone (Copyright)

Access Rights:

Dla wszystkich w zakresie dozwolonego użytku

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Coverage:

Dofinansowano z programu "Społeczna odpowiedzialność nauki" Ministra Edukacji i Nauki (SONB/SP/546390/2022). Tytuł projektu: Upowszechnienie zawartości czasopisma Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu