Moreover, with respect to the exemption of grants from corporate tax, a tax exemption implies that the State foregoes tax revenue and a loss of tax revenue is equivalent to consumption of state resources in the form of fiscal expenditure [47].
Peale selle, seoses toetuse vabastamisega ettevõtte tulumaksust viitab maksuvabastus sellele, et riik loobub maksutulust ning maksutulud vähenevad niivõrd, kuivõrd riigi vahendeid kasutatakse maksustamiskuludeks [47].