Answer:
the answer is Budget Slack
Budget slack refers to the overestimation of costs or the underestimation of revenues.
this is (in a way) creative accounting, mostly done to evade taxes on revenues and to gain tax benefits on costs. usually, such malpractices under estimate profits and show losses, but as the taxes paid are lower and the "real profits" are higher, the management can save alot of money this way.
in many countries, there are laws that punish those who engage in such activities severely.
Explanation:
