Deductibility of business expenses refers to the practice of claiming certain costs incurred in the course of operating a business as eligible for reduction of taxable profits. This means that, in the eyes of the law, businesses can reduce their tax burden through deducting certain costs from their gross income in order to calculate their taxable income. Qualifying expenses usually include supplies and equipment purchases, employee salaries, benefits, and other general business costs. The rules governing deductibility of business expenses vary from country to country, but generally exist to help promote economic growth and protect businesses from overly high taxation levels.