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 |