The foregoing of tax revenue mitigates the charges which are normally included in the budget of an undertaking and which thus, without being subsidies in the strict sense of the word, are similar in character and have the same effect.
Maksutulust loobumine vähendab tavapäraselt ettevõtja eelarvest kantavaid kulusid ning ehkki tegemist ei ole toetusega selle sõna otseses tähenduses, on see sarnase olemuse ja samasuguse mõjuga.