연구정보
[행정] Tax Expenditure Estimation Tool Kit
동남아시아 일반 국외연구자료 연구보고서 - Asian Development Bank 발간일 : 2023-12-15 등록일 : 2023-12-24 원문링크
The publication discusses tax expenditure definitions, issues related to benchmarking and building an inventory of tax expenditures, and estimation methodologies using stylized models to show how to calculate revenues forgone when a tax concession is granted. It also provides an account of standard methodologies to calculate revenue foregone from different types of concessions in personal, corporate, and value-added tax using hypothetical calculations, discusses data sources, and assesses statistical issues around tax expenditure modeling.
본 페이지에 등재된 자료는 운영기관(KIEP) 및 EMERiCs의 공식적인 입장을 대변하고 있지 않습니다.
