Concept, classification and effectiveness of business tax expenditures

The project evaluates the status of and challenges arising from the determination, classification and impact assessment of tax expenditures.

The objective of the project is to improve the knowledge base of business subsidy policy by offering solutions and recommendations based on economic theory and methods for the development of the corporate tax expenditure system and its calculation and classification methods.

The examination focuses on tax expenditures for tangible and intangible investments in business taxation. The study begins by evaluating the definition, classification and quantification methods of these expenditures and makes proposals for developing the currently applied practices. 
The impact assessment part of the study assesses the utilization rate, targeting, amount and effectiveness of the expenditures for the target group.

Responsible researcher: Seppo Kari, [email protected], +358 295 519 419