Tax expenditures jako instrument transparentnej polityki fiskalnej

Adam Wyszkowski

Published : 2011-10-30

Vol. 37 (2011)

Tax Expenditures in Fiscal Transparency Policy

Adam Wyszkowski

Abstract

At present days, when everybody talks about crisis in European Union, its sources and proposals of solutions, it is good time for engage governments to realize main principles of IMF's Fiscal Transparency Policy. To be effective in macroeconomics policy, government should dispose full information about its fiscal activities, especially on off-budget and tax expenditures. Because of deductions, exemptions, tax reliefs, credits to specific tax payers or activities the treasury losses funds. Tax expenditures arc an alternative to direct government spending programs. This invariably leads to a situation in which an increased part of public spending spins out of control and is not subject to standard budgetary rules. This form of assistance needs to be identified and evaluated properly, because it leads to a lack of transparency in the government's policies.

Keywords:

Public finance, Tax policy, Taxes

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Wyszkowski, A. (2011). Tax Expenditures in Fiscal Transparency Policy. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 37(37). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1406

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