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Tax Neutrality and Tax Expenses pursuant to the Contemporary Economic Theories

  • Nikolay Galabov
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    The current differences in the global economic literature have been taken into consideration and definitions are formulated for tax neutrality as opposed to tax expenses (tax privileges). The issues concerning the borderline between these two principles are outlined, as well as the opposition between the ideal concepts of the theory and the unavoidable compromises of the practice. The key obvious forms of tax expenses are revealed as deviations from the horizontal tax equity principle. The advantages and the disadvantages of the tax neutrality and the tax expenses are analyzed as contradictory approaches according to the contemporary economic theories. An attempt was made to contribute to the clarification and alignment of the terms of the available theoretical points of view, and to create a “coordinate system” in support of the practical tax policy aiming at a better implementation of the tax equity principle (horizontal and vertical).

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    Article provided by Bulgarian Academy of Sciences - Economic Research Institute in its journal Economic Thought.

    Volume (Year): (2010)
    Issue (Month): 2 ()
    Pages: 51-68

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    Handle: RePEc:bas:econth:y:2010:i:2:p:51-68
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    1. Thomas Dalsgaard, 2005. "U.S. Tax Reform; An Overview of the Current Debate and Policy Options," IMF Working Papers 05/138, International Monetary Fund.
    2. Vjekoslav Bratic, 2006. "Tax expenditure in Croatia: personal income, corporate income, real estate transfers and value added tax," Financial Theory and Practice, Institute of Public Finance, vol. 30(2), pages 101-111.
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