Reflections on tax expenditures in the case of theMAR tax system.
What impact on taxpayer behavior?
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I have tried through the real cases treated in this project to show the reader of this work the impact of some specific tax relief on the behavior of different taxpayers in different sectors of activity. The case of the small farmer through which I wanted to show that the management of tax expenditures must insist on the setting of clear objectives and carry out afterwards a follow-up of the impact with the interested party by this expenditure.
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