Download Full eBooks in PDF
Tax Expenditure Management Book in PDF, ePub and Kindle version is available to download in english. Read online anytime anywhere directly from your device. Click on the download button below to get a free pdf file of Tax Expenditure Management book. This book definitely worth reading, it is an incredibly well-written.
Author : Mark Burton,Kerrie Sadiq
Publisher : Cambridge University Press
Page : 267 pages
File Size : 44,5 Mb
Release : 2013-02-14
Category : Business & Economics
ISBN : 9781107007369
Locates tax expenditure management within the broader discourse of liberal democratic political theory.
Author : United States. Congressional Budget Office
Publisher : Unknown
Page : 138 pages
File Size : 53,7 Mb
Release : 1982
Category : Income tax
ISBN : IND:30000097148906
Author : International Monetary Fund. Fiscal Affairs Dept.
Publisher : International Monetary Fund
Page : 19 pages
File Size : 53,6 Mb
Release : 2019-03-27
Category : Business & Economics
ISBN : 9781498305358
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 resources, and weak fiscal institutions. Most developing economies, more-over, do not have tax policy units in their Ministry of Finance to provide analytical support to the govern¬ment and legislature that integrates all revenue policy aspects. As a result, the tax policy framework can be fragmented: line ministries compete in the provision of sectoral tax incentives, but do not report on their cost. The note is organized as follows. The second section outlines the role that tax expenditure measurement and reporting can play in fiscal management. The third section provides a step-by-step approach on how tax expenditure accounts can be built, with emphasis on data, methods and models, and institutional requirements. The section is concerned primarily with the direct cost of tax expenditures—that is, the revenue forgone because of them. It does not deal with their indirect costs, which could include economic efficiency losses and additional tax administration resources, and it does not address assessment of the benefits of tax expenditures. The fourth summarizes the current sta¬tus of tax expenditure reporting in developing econo¬mies, with some reference to advanced economies. The last section concludes.
Author : Zhicheng Li Swift
Publisher : Unknown
Page : 40 pages
File Size : 52,7 Mb
Release : 2006
Category : Budget
ISBN : UCSD:31822034385559
Tax expenditures, in the form of tax provisions, are government expenditures. They are conceptually and functionally distinct from those tax provisions whose purpose is to raise revenue. Tax expenditure programs are comparable to entitlement programs. Therefore, tax expenditures must be analyzed in spending terms and integrated into the budgetary process to ensure fiscal accountability. In addition, tax expenditures must be audited for performance and the information must be published (with comprehensive analysis) to ensure fiscal transparency. The author analyzes the concept and definition, size, and effects of tax expenditures, as well as the fiscal accountability and transparency of tax expenditure spending. In short, tax expenditures affect (1) the budget balance, (2) budget prioritization in allocation, (3) the effectiveness and efficiency of fiscal resources, and (4) the scope for abuse by taxpayers, government officials and legislators. While reviewing the current practices in tax expenditures against the requirements of fiscal accountability and transparency, she finds that this fiscal area must be strengthened. The author sketches four building blocks to strengthen tax expenditures toward fiscal accountability and transparency, based on the literature developed by Surry and McDaniel, the practices from industrial and developing countries, the Campos and Pradhan fiscal accountability model, and the International Monetary Fund's fiscal transparency code. The author argues that normative/benchmark tax structure, a revenue-raising component of the tax system, should be formalized. The normative/benchmark tax structure should be legally defined in the tax law and should be transparent. The tax receipts from this normative/benchmark tax structure should be quantified and published. Presently, many countries could publish imputed tax revenue from normative/benchmark tax structures because such data is available. Only if imputed tax revenue is published in the same way as the other budget components-tax revenue received, tax expenditures, direct expenditures, and fiscal balance-will a budget system be truly transparent in terms of revenue-raising activities and expenditure activities. In addition, when the tax revenue-raising activity is formalized, the inherent spending nature of tax expenditures is further exposed. Therefore, tax expenditures should be added to direct expenditures forming total government expenditures. Furthermore, the conventional concept of the size of government should be remedied by including both direct expenditures and tax expenditures.
Author : Anonim
Publisher : Unknown
Page : 126 pages
File Size : 48,8 Mb
Release : 1982
Category : Program budgeting
ISBN : UOM:39015004811496
Author : Stanley S. Surrey,Paul R. McDaniel
Publisher : Unknown
Page : 328 pages
File Size : 40,9 Mb
Release : 1985
Category : Business & Economics
ISBN : UCAL:B4446618
In this new book, the authors analyze the development of the concept since 1973, a period in which applications of tax expenditures have expanded rapidly and new dimensions have emerged for even wider usage.
Author : United States. Congressional Budget Office
Publisher : Unknown
Page : 128 pages
File Size : 46,7 Mb
Release : 1983
Category : Budget
ISBN : MINN:31951D025677994
Author : DIANE Publishing Company
Publisher : DIANE Publishing
Page : 144 pages
File Size : 49,9 Mb
Release : 1995-04
Category : Business & Economics
ISBN : 0788116959
Describes the size of increases in tax expenditures; examines whether tax expenditures need increased scrutiny; and identifies options that could be used to increase the scrutiny of &/or control the growth of tax expenditures, discussing the advantages and disadvantages of each. 8 charts and tables
Author : United States. General Accounting Office
Publisher : Unknown
Page : 140 pages
File Size : 55,8 Mb
Release : 1994
Category : Tax expenditures
ISBN : STANFORD:36105127345499
Author : Mr.Jack Diamond,Mr.Barry H. Potter
Publisher : International Monetary Fund
Page : 84 pages
File Size : 43,9 Mb
Release : 1999-07-01
Category : Business & Economics
ISBN : 1557757879
Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.
Author : Canada. Department of Finance
Publisher : Unknown
Page : 284 pages
File Size : 46,7 Mb
Release : 1992
Category : Canada
ISBN : STANFORD:36105008946860
Author : OECD
Publisher : OECD Publishing
Page : 188 pages
File Size : 43,8 Mb
Release : 2009-05-18
Category : Electronic
ISBN : 9789264076822
Public expenditure control has become a central element of economic policy in many countries. This report analyses budget practices and some recent innovations from the point of view of senior public servants in the central budget offices of ...
Author : Carlos Brandão Cavalcanti,Zhicheng Li
Publisher : World Bank Publications
Page : 30 pages
File Size : 48,7 Mb
Release : 2000
Category : Contribuyentes-polonia
ISBN : 8210379456XXX
Tax expenditure programs that Poland introduced in 1992 to compensate lower-income taxpayers for the withdrawal of subsidies have proliferated, making the normative tax system difficult for the average taxpayer to understand, reducing the tax base, and benefiting the higher-income taxpayers more than the taxpayers they were originally designed to help.
Author : Salvatore Schiavo-Campo,Daniel Tommasi
Publisher : Unknown
Page : 556 pages
File Size : 40,7 Mb
Release : 1999
Category : Budget
ISBN : UCSD:31822033153404
This is a comprehensive manual, based on a sound conceptual foundation but with a deliberate operational thrust, covering the entire public expenditure management cycle--from multiyear expenditure programming and budget formulation through budget execution, audit, and evaluation.
Author : Canada. Department of Finance,John Manley
Publisher : Unknown
Page : 389 pages
File Size : 47,9 Mb
Release : 2003
Category : Budget
ISBN : 0660189992