Tax Expenditure Reporting and Its Use in Fiscal Management : A Guide for Developing Economies.

This note aims to inform governments on how to account for tax expenditures and use that information in fiscal management. The emphasis is on developing and emerging market economies, where the use of such accounts is in its infancy because of data constraints, insufficient human and financial resou...

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Detaylı Bibliyografya
Müşterek Yazar: International Monetary Fund. Fiscal Affairs Dept
Materyal Türü: Dergi
Dil:English
Baskı/Yayın Bilgisi: Washington, D.C. : International Monetary Fund, 2019.
Seri Bilgileri:IMF How To Notes; How-To Note ; No. 2019/002
Online Erişim:Full text available on IMF