Demidova, Svetlana; Tyurina, Yuliya; Kulachinskaya, … - In: Economies : open access journal 12 (2024) 6, pp. 1-25
Tax expenditure management is one of the tools for conducting responsible fiscal policy. Unlike direct expenditures, tax expenditures do not consume resources, but allow the achievement of certain social and economic goals. The purpose of this study is to test the hypothesis of the expediency of...