Required Substantive Range of Tax Expenditures Reports

Adam Wyszkowski, Aneta Kargol-Wasiluk

Abstract


The aim of the article is to identify the required substantive range of tax expenditures reports in Poland – on the base of the countries that have many years of experience in this field. The starting point for the analysis is to specify the essence of tax preferences and its functions. The article is divided into four main parts: the essence of tax preferences, tax expenditures reports, solutions applied in some countries such as Australia and Canada, and the scope of Polish tax expenditures reports. The authors have attempted to determine a model of such report, in order to point out the desired direction of change in Poland.


Keywords


tax expenditures; tax system; public expenditures; reporting

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References


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DOI: http://dx.doi.org/10.17951/h.2016.50.1.169
Date of publication: 2016-04-03 14:40:13
Date of submission: 2015-08-11 13:30:03


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