Abstract
The article critically assesses the introduction of the category “tax expenditures” into the legislation. The author reveals the features of its content, defining this category as economic and legal, subordinated in the system of financial law. It is concluded that the definition of “tax expenditures” needs to be finalized, since it weakly orients the identification of preferences that qualify as tax expenditures with corresponding legal consequences.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.