如何衡量税收支出?赞比亚的例子

ERN: Project Evaluation; Social Discount Rate (Topic) Pub Date : 2017-10-01 DOI:10.2139/ssrn.3120560

Miljan Sladoje

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引用次数: 0

摘要

本文的目的是帮助告知赞比亚与税收支出规定有关的未来税收改革。它阐述了如何对税收支出进行分类、衡量和评估，并为在赞比亚建立监测和评估税收支出的健全框架提供了指导。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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How Do We Measure Tax Expenditures? The Zambian Example

The objective of this paper is to help inform future tax reforms related to tax expenditure provisions in Zambia. It sets out how tax expenditures can be categorised, measured and evaluated, and provides guidance on establishing a robust framework for monitoring and evaluating tax expenditures in Zambia.

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ERN: Project Evaluation; Social Discount Rate (Topic)

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