Fiskalne implikacije poreskih izdataka
Fiscal implications of tax expenditures

Summary/Abstract: Tax expenditures represent the fiscal effects of tax relief in the tax systems of modern states. Fiscal consolidation after the recent global financial and economic crisis has mainly focused on increasing tax revenues. The cuts in tax expenditures should be seen as one of the fiscal consolidation measures, which can contribute to the growth of tax revenues and greater righteous of the tax system by abolishing more favorable tax treatment certain categories of taxpayers, branches and economic activities.

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