The Development of Tax Expenditures of Belgium, Denmark, Finland and Netherlands

The taxes that the state desists from the collection thereof due to some socio-economic purposes are called “tax expenditures”. the state creates financial and social policies by virtue of these taxes (expenses) that same desists from the collection thereof. tax expenditures are financial instruments employed with an eye to produce social policies. much as, by definition, it looks like a desisted income and therefore seen as a loss, these expenses are able to affect disposable income and as such cause an increase in the national income indirectly. in this study, the development of tax expenditures of belgium, denmark, finland and the netherlands are examined. the size of the cited states' tax expenditure, their tax expenditure categories and evaluation of published reports are the subjects of this study. variability of the tax expenditure concept from country to country makes a difference also in applications. this case complicates making comparison between countries.