Definīcija:Fiscal neutrality is a term referring to the impact of taxation on the economy. When it is said that fiscal neutrality is desirable, the meaning is that the tax measure or policy should not introduce undesirable distortions into the normal working of the economy by significantly altering economic incentives and changing behavior. In fact almost any tax measure will distort the economy (from the path or process that would have prevailed in its absence). For example a sales tax applied to all goods will tend to discourage consumption of all the taxed items, and an income tax will tend to discourage people from earning money in the category of income that is taxed.
VVC izstrādātie politikas, tiesību un valsts pārvaldes termini
