Tax expenditure reporting: towards a more transparent government budget
Tax expenditures are a substitute to government direct spending. Therefore, they should be reported and analysed on the spending side of the budget. Failure to understand the concept of tax expenditures would lead to tax expenditures being mistakenly analysed as the revenue function and escaped the...
| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Language: | English English |
| Published: |
2015
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/47394/ http://irep.iium.edu.my/47394/ http://irep.iium.edu.my/47394/1/Yussof_%26_Kasipillai_2015_-_Improve_transparency_thru_tax_expd_reporting_INTAC6_28-29_Oct.pdf http://irep.iium.edu.my/47394/5/INTAC_VI_2015_Abstracts_book.pdf |