Tax Expenditures and Transparency of Fiscal Policy

Ryta Dziemianowicz, Marzanna Poniatowicz

Abstract


The aim of the article is to analyze the practice of reporting tax expenditures in member states of the European Union in the context of transparency of fiscal policy. It also attempts to answer the following questions: is it possible to include reports on tax expenditures prepared in EU countries in the budgetary procedure, and how would this contribute to increasing the transparency of fiscal policy? The study on tax expenditures in the context of transparency of fiscal policy was carried out based on literature studies, an analysis of legal regulations applicable in the European Union as well as an analysis of statistical data published by Eurostat, the European Commission and the International Monetary Fund.


Keywords


tax expenditures; fiscal policy; fiscal transparency; public finance

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References


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DOI: http://dx.doi.org/10.17951/h.2017.51.5.79
Date of publication: 2017-12-22 12:02:40
Date of submission: 2017-04-22 22:35:23


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Copyright (c) 2017 Ryta Dziemianowicz, Marzanna Poniatowicz

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