Debatable Aspects of the Concept of Tax Expenditures

ABSTRACT

[...]there is no uniform approach to defining the conceptual model of benchmark structure. [...]in addition to complaints about their overall quality and regularity, it is not possible to determine exactly how close to representative the data are (Redonda & Haldenwang, 2021) both due to different approaches to tax expenditure classification and the fact that governments often provide information only about a part of them, for example, in the US official the report includes an estimate of lost income from the provision of tax benefits only from income taxes. Since its beginning, noted concept has been criticized in academia, including professors Bittker (1969), Mclntyr (1980), and others. According to the Global Tax Expenditures Database (GTED), of the 46 G20 and OECD countries, only two (China and Saudi Arabia) do not publish any official information on tax expenditures, and from EU members just three countries (Croatia, Cyprus and Malta) do not report any tax expenditures. Methods In the process of research, general scientific methods of cognition were used abstract-logical - to justify the relationship of tax benefits, benchmark structure of the tax and tax expenditures;critical analysis of discussion approaches to determining the components of "structural" benefits;systematic structural analysis to determine the elements of the benchmark structure of the tax;analysis and synthesis - in the process of transition from partial (simple) to integrated determination of tax expenditures;combination of qualitative and quantitative - to analyze both the content and value of individual components of the basic structure of taxes in Ukraine.