Tax expenditure reporting: towards a more transparent government budget

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...

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Bibliographic Details
Main Authors: Yussof, Salwa Hana, Kasipillai, Jeyapalan
Format: Proceeding Paper
Language:English
English
Published: 2015
Subjects:
HJ2005 Income and expenditure. The budget
HJ2240 Revenue. Taxation
HJ7451 Expenditures. Government spending
Online Access: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

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