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

Full Text:

PDF (Język Polski)

References


Astarita C., Bauger L., Fatica S., Kalyva A., Mourre G., Wöhlbier F., Tax Expenditures in Direct Taxation in EU Member States, “Occasional Papers” 2014, No. 207.

Brixi H.P., Valenduc C.M.A., Swift Z.L. (eds.), Tax Expenditures – Shedding Light on Government Spending through the Tax System. Lessons from Developed and Transition Economies, The World Bank, Washington 2004.

Budlewska R., Raporty tax expenditures jako element ram budżetowych w krajach Unii Europejskiej, [w:] R. Dziemianowicz (red.), Tax expenditures jako narzędzie transparentnej polityki fiskalnej: definicja, szacowanie i ocena, CeDeWu, Warszawa 2015.

Burman L.E., Is the Tax Expenditure Concept Still Relevant?, “National Tax Journal” 2003, Vol. 56, No. 3, DOI: https://doi.org/10.17310/ntj.2003.3.11.

Dyrektywa Rady 2011/85/UE z dnia 8 listopada 2011 r. w sprawie wymogów dla ram budżetowych państw członkowskich (Dz.Urz. UE L 306/41 z 23 listopada 2011 r.).

Dziemianowicz R. (red.), Tax expenditures jako narzędzie transparentnej polityki fiskalnej: definicja, szacowanie i ocena, CeDeWu, Warszawa 2015.

European Union, Report on Public Finances in EMU, “Institutional Paper” 2016, No. 045, https://ec.europa.eu/info/sites/info/files/ip045_en_0.pdf [dostęp: 15.03.2017].

IMF, Code of Good Practices on Fiscal Transparency, 2007, www.imf.org/external/np/pp/2007/eng/051507c.pdf [dostęp: 15.03.2017].

IMF, Update on the fiscal transparency initiative, “IMF Policy Paper” 2014, www.imf.org/external/np/pp/eng/2014/061614.pdf [dostęp: 15.03.2017].

Kopits G., Craig J., Transparency in Government Operations, “IMF Occasional Paper” 1998, No. 158, www.imf.org/external/pubs/ft/op/158/op158.pdf [dostęp: 15.03.2017].

OECD, Best Practices for Budget Transparency, 2002, www.oecd.org/gov/budgeting/Best%20Practices%20Budget%20Transparency%20 %20complete%20with%20cover%20page.pdf [dostęp: 15.03.2017].

OECD, Tax Expenditures in OECD Countries, Paris 2010.

Surrey S.S., Pathways to Tax Reform: The Concept of Tax Expenditures, Harvard University Press, Cambridge 1973, DOI: https://doi.org/10.4159/harvard.9780674436503.

Szpinger Z., Zasady zarządzania finansami publicznymi i ich znaczenie dla Polski, „Studia BAS” 2016, nr 3(47).




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


Statistics


Total abstract view - 1343
Downloads (from 2020-06-17) - PDF (Język Polski) - 0

Indicators



Refbacks

  • There are currently no refbacks.


Copyright (c) 2017 Ryta Dziemianowicz, Marzanna Poniatowicz

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.