Definition: Tax break

Category: ESSPROS Manual

A tax break is an advantage granted to fiscal units in the form of a total or partial reduction in the compulsory levies (taxes on income, social contributions) applied by general government and which is granted for the purposes of social protection http://ec.europa.eu/eurostat/ramon/statmanuals/files/KS-RA-11-014-EN.pdf
Source:
Eurostat, "ESSPROS Manual - The European System of integrated Social Protection Statistics", 2011 Edition, Office for Official Publications of the European Communities, Luxembourg, 2011
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