TAX EXPENDITURES IN THE BUDGETARY AND TAX SYSTEM: DEFINITION AND EVALUATION
The pandemic crisis and war in the region have led states to identify new revenue mobilization measures to cope with rising public spending. An essential tool at their disposal is the optimization of tax expenditures, which must be achieved with minimal adverse effects on economic and social pr...
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| Format: | Article |
| Language: | English |
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Academy of the Economic Studies of Moldova
2023-03-01
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| Series: | Economica |
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| Online Access: | https://irek.ase.md/xmlui/bitstream/handle/123456789/2659/Noroc_ECONOMICA%201%20%202023.pdf?sequence=1&isAllowed=y |
| _version_ | 1797822321020370944 |
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| author | Dorel NOROC |
| author_facet | Dorel NOROC |
| author_sort | Dorel NOROC |
| collection | DOAJ |
| description | The pandemic crisis and war in the region
have led states to identify new revenue mobilization
measures to cope with rising public spending. An
essential tool at their disposal is the optimization of
tax expenditures, which must be achieved with minimal
adverse effects on economic and social processes.
For this, it is necessary to go through some
actions related to identifying tax expenditures and
their evaluation through the lens of lost budget
revenues. Also, the evaluation process includes identifying
the objectives for which they were introduced
and the degree of achievement of these objectives.
Following this evaluation, the decision-makers will
analyse comparatively whether other budgetary-fiscal
instruments could be applied to achieve the goals,
such as expenditure programs, which would ensure
greater efficiency of public policies. |
| first_indexed | 2024-03-13T10:07:16Z |
| format | Article |
| id | doaj.art-3829a20a76ea442dab26f8a7681a29d8 |
| institution | Directory Open Access Journal |
| issn | 1810-9136 |
| language | English |
| last_indexed | 2024-03-13T10:07:16Z |
| publishDate | 2023-03-01 |
| publisher | Academy of the Economic Studies of Moldova |
| record_format | Article |
| series | Economica |
| spelling | doaj.art-3829a20a76ea442dab26f8a7681a29d82023-05-22T10:57:01ZengAcademy of the Economic Studies of MoldovaEconomica1810-91362023-03-01112313113710.53486/econ.2023.123.131TAX EXPENDITURES IN THE BUDGETARY AND TAX SYSTEM: DEFINITION AND EVALUATIONDorel NOROC0https://orcid.org/0000-0002-3919-176XASEMThe pandemic crisis and war in the region have led states to identify new revenue mobilization measures to cope with rising public spending. An essential tool at their disposal is the optimization of tax expenditures, which must be achieved with minimal adverse effects on economic and social processes. For this, it is necessary to go through some actions related to identifying tax expenditures and their evaluation through the lens of lost budget revenues. Also, the evaluation process includes identifying the objectives for which they were introduced and the degree of achievement of these objectives. Following this evaluation, the decision-makers will analyse comparatively whether other budgetary-fiscal instruments could be applied to achieve the goals, such as expenditure programs, which would ensure greater efficiency of public policies.https://irek.ase.md/xmlui/bitstream/handle/123456789/2659/Noroc_ECONOMICA%201%20%202023.pdf?sequence=1&isAllowed=ytax expenditurestaxtax policymissed revenuesbudget revenues |
| spellingShingle | Dorel NOROC TAX EXPENDITURES IN THE BUDGETARY AND TAX SYSTEM: DEFINITION AND EVALUATION Economica tax expenditures tax tax policy missed revenues budget revenues |
| title | TAX EXPENDITURES IN THE BUDGETARY AND TAX SYSTEM: DEFINITION AND EVALUATION |
| title_full | TAX EXPENDITURES IN THE BUDGETARY AND TAX SYSTEM: DEFINITION AND EVALUATION |
| title_fullStr | TAX EXPENDITURES IN THE BUDGETARY AND TAX SYSTEM: DEFINITION AND EVALUATION |
| title_full_unstemmed | TAX EXPENDITURES IN THE BUDGETARY AND TAX SYSTEM: DEFINITION AND EVALUATION |
| title_short | TAX EXPENDITURES IN THE BUDGETARY AND TAX SYSTEM: DEFINITION AND EVALUATION |
| title_sort | tax expenditures in the budgetary and tax system definition and evaluation |
| topic | tax expenditures tax tax policy missed revenues budget revenues |
| url | https://irek.ase.md/xmlui/bitstream/handle/123456789/2659/Noroc_ECONOMICA%201%20%202023.pdf?sequence=1&isAllowed=y |
| work_keys_str_mv | AT dorelnoroc taxexpendituresinthebudgetaryandtaxsystemdefinitionandevaluation |