Benchmark and Tax Expenditures on Personal Income Tax in Ukraine
The spread of the concept of tax expenditures in many countries of the world resulted in the creation of the Global Tax Expenditures Database which included information from Ukraine where regular reporting is conducted on tax benefits which are losses of budget revenues. However, this reporting is i...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2023-06-01
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| Series: | ECONOMICS |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/eoik-2023-0008 |