Keywords
tax expenditure
financial management
fiscal policy
efficiency
How to Cite
Abstract
Accounting for tax expenditures is an important component of fiscal policy and financial management for governments around the world. This article explores the importance of accounting for tax expenditures in improving transparency and efficiency in public financial management
References
Swift, Z. (2006). Managing the effects of tax expenditures on national budgets, 1. https://doi.org/10.1596/1813-9450-3927.
Brixi, H., Valenduc, C., & Swift, Z. (2003). Tax Expenditures--Shedding Light on Government Spending through the Tax System: Lessons from Developed and Transition Economies. World Bank Publications, 1. https://doi.org/10.1596/0-8213-5601-1.
Barrios, S., Moscarola, F., Figari, F., Gandullia, L., & Riscado, S. (2020). The fiscal and equity impact of social tax expenditures in the EU. Journal of European Social Policy, 30, 355 - 369. https://doi.org/10.1177/0958928719891341.
Burman, L. (2003). Is the Tax Expenditure Concept Still Relevant? National Tax Journal, 56, 613 - 627. https://doi.org/10.17310/ntj.2003.3.11.
Sokolovska, A. (2022). Discussion aspects and consequences of using the concept of tax expenditures. Fìnansi Ukraïni. https://doi.org/10.33763/finukr2022.08.052.
Bratić Vjekoslav. Tax Expenditures: A Theoretical Review. June 2006Financial Theory and Practice 30(2):113-127. SourceRePEc LicenseCC BY-ND
Burton, M., & Sadiq, K. (2013). Tax expenditure management: a critical assessment. https://doi.org/10.1017/CBO9780511910142.
Bhatti M. A., Isayev F. Evaluating the Effectiveness of Mandatory IFRS Adoption in Enhancing Transparency and Governance in Saudi Arabia //Cuadernos de Economía. – 2023. – Т. 46. – №. 132. – С. 110-119.
Исаев, Ф. (2023). Солиқ текширувлари: аудит самарадорлиги таҳлили. Иқтисодиёт ва инновацион технологиялар, 11 (1), 394–401. https://doi.org/10.55439/EIT/vol11_iss1/a42
Исаев Ф. Аудит самарадорлигининг назарий-амалий талқини //Приоритетные направления, современные тенденции и перспективы развития финансового рынка. – 2023. – С. 359-361.
Исаев, Ф. (2023). Солиқ юкини камайтиришда солиқ таҳлилининг таъсирига оид назарий мулоҳазалар. International Journal of Economics and Innovative Technologies, 11(2), 415–421. https://doi.org/10.55439/EIT/vol11_iss2/i41
Исаев Ф. И. Солиқ текширувларини рақамлаштириш зарурияти.“Бизнес-эксперт” илмий журнали. – 2021. – Т. 6. – С. 52-54.
Исаев, Ф. (2023). Солиқларнинг фаровонликка таъсири назарияси. "Milliy Iqtisodiyotni Isloh Qilish Va Barqaror Rivojlantirish istiqbollari" Respublika Ilmiy-Amaliy Konferensiyasi Materiallari to‘plami., 206–208. https://conference.tsue.uz/index.php/article/article/view/393
Исаев, Ф. (2023). Сoлиқ тaҳлили - иқтисодий таҳлилнинг таркибий қисми. Nashrlar. https://e-itt.uz/index.php/editions/article/view/35 15. Исаев, Ф. (2021). Солиқ юкини аниқлаш методикасини тaкoмиллaштириш. Iqtisodiyot Va taʼlim, (6), 86–91. https://doi.org/10.55439/ECED/vol_iss6/a286
Исаев, Ф. (2023). Солиқ ислоҳотларининг таъсирини таҳлил қилиш. Iqtisodiy Taraqqiyot Va Tahlil, 1(6), 155–161. https://doi.org/10.60078/2992-877X-2023-vol1-iss6-pp155-161
Isaev, F.I. (2021). Tax Policy of the Republic of Uzbekistan. International Journal of Management IT and Engineering, 11(8), 1-9.
Isaev, F. (2021). Advantages of applying tax incentives in the conditions of economic crisis. International Journal of Marketing and Technology, 11(8), 15-25.
Ikromovich, I.F. (2022). Analysis of resource taxes based on tax analysis technique. International Journal of Management IT and Engineering, 12(12), 65-71.
Исаев, Ф. (2023). Молиявий ҳисобот сифатини оширишда солиққа тортиш, мустақил аудит ва ички назоратнинг ўрни. Iqtisodiy Taraqqiyot Va Tahlil, 1(7), 305–310. https://doi.org/10.60078/2992-877X-2023-vol1-iss7-pp305-310
Исаев, Ф. (2023). Солиқ ислоҳотларининг таъсирини таҳлил қилиш. Iqtisodiy Taraqqiyot Va Tahlil, 1(6), 155–161. https://doi.org/10.60078/2992-877X-2023-vol1-iss6-pp155-161
Исаев, Ф. (2023). Солиқ ислоҳотлари ва уларнинг оқибатларини баҳолаш. Nashrlar, 1(2), 59–62. https://e-itt.uz/index.php/editions/article/view/421
Исаев, Ф. (2023). Солиқ таҳлилини фискал сиёсат самарадорлигига таъсир қилиш усуллари. Nashrlar, 1(1), 128–131. https://doi.org/10.60078/2023-vol1-iss1-pp128-131
Исаев, Ф. (2024). Рақамли молиявий активларни солиққа тортиш масалалари. Iqtisodiy Taraqqiyot Va Tahlil, 2(1), 352–360. https://e-itt.uz/index.php/eitt/article/view/632
Исаев, Ф. (2024). Рақамли иқтисодиёт шароитида солиқ таҳлилининг методологик ёндашувлари. Nashrlar, 156. https://e-itt.uz/index.php/editions/article/view/667
Khamdamov, S. J., Usmanov, A. S., Abdulazizova, O., Isaev, F., Kholbaev, N., Makhmudov, S., & Kholbaeva, S. (2022, December). ECONOMETRIC MODELING OF CENTRAL BANK REFINANCING RATE IN UZBEKISTAN. In Proceedings of the 6th International Conference on Future Networks & Distributed Systems (pp. 253-257).
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Copyright (c) 2024 Economics and education