TAX POLICY

SOKOLOVSKA Alla ¹, PETRAKOV Jaroslav ²

¹SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0000-0002-1022-8215
²Chernihiv National University of Technology
OrcID ID : https://orcid.org/0000-0001-9123-0642

The concept of tax expenditures and the ways of its implementation in Ukraine

The nature and reasons of development of the concept of tax expenditures in foreign countries, the stages of its formation, its implementation in budget process in order to improve it and optimize tax incentives are disclosed; necessary steps to introduce the concept in Ukraine are suggested.

Keywords:basic (normative) structure of the tax, tax expenditures, the concept of equivalent costs, methods of assessment of tax expenditures, model of tax administration costs, direct subsidies.

JEL: H21, H22, H25, H32.

Sokolovska A. . The concept of tax expenditures and the ways of its implementation in Ukraine / A. . Sokolovska, J. . PETRAKOV // Фінанси України. - 2013. - № 11. - C. 23-44.