Best practices of tax expenditure reporting and the need for their implementation in Ukraine

Author:

SOKOLOVSKA AllaORCID, ,RAINOVA LarysaORCID,

Publisher

State Educational-Scientific Establishment The Academy of Financial Management

Subject

Automotive Engineering

Reference18 articles.

1. 1. International Monetary Fund. (2001). Manual on fiscal transparency. Washington, D.C.: International Monetary Fund. Retrieved from https://www.imf.org/external/np/fad/trans/manual/manual.pdf.

2. 2. Polackova Brixi, H., Valenduc, C. M. A., & Swift, Z. L. (Eds.). (2004). Tax Expenditures - Shedding Light on Government Spending through the Tax System. Lessons from Developed and Transition Economies. Washington DC: World Bank. Retrieved from https://documents1.worldbank.org/curated/en/280461468325775264/pdf/275830PAPER0Tax0expenditures.pdf.

3. 3. OECD. (2004). Best Practice Guidelines - Off Budget and Tax Expenditures (25th Annual Meeting of Senior Budget Officials. Madrid, Spain 9-10 June 2004). Retrieved from https://www.resourcegovernance.org/sites/default/files/OECD%20Off-Budget%20&%20Tax%20Expenditures%20Guidelines.pdf.

4. 4. OECD. (2010). Choosing a Broad Base - Low Rate Approach to Taxation. OECD Tax Policy Studies, 19. DOI: 10.1787/9789264091320-en.

5. 5. OECD. (2010). Tax Expenditures in OECD Countries. Paris: OECD Publishing. DOI: 10.1787/9789264076907-en.

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