The importance of defining corporate income tax incentive objectives in order to enhance their effectiveness
For the state budget any tax relief means tax revenue not received. Thus, on one hand, every tax relief provides support to a definite group of tax payers; on the other hand, it makes the tax administration process more complicated and costly. Corporate income tax relief is a tool to ensure economic...
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| Format: | Article |
| Language: | English |
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Institute of Technology and Business, České Budějovice
2011-01-01
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| Series: | Littera Scripta |
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| Online Access: | http://www.littera-scripta.com/the-importance-of-defining-corporate-income-tax-incentive-objectives-in-order-to-enhance-their-effectiveness/ |