Relevant bibliographies by topics / Economic aspects of Tax incentives

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
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Academic literature on the topic 'Economic aspects of Tax incentives'

Author: Grafiati
Published: 4 June 2021
Last updated: 27 July 2025

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Journal articles on the topic "Economic aspects of Tax incentives"

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PRONINA, L. I. "OPTIMIZATION OF TAX POLICY IN THE PERIOD 2019-2024: ECONOMIC AND SOCIAL ASPECTS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 6, no. 12 (2020): 88–98. http://dx.doi.org/10.36871/ek.up.p.r.2020.12.06.011.

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The article examines the prospects for budget planning for 2021-2023, analyzes the state and development of tax legislation in 2019-2020, and the modification of tax policy in the period 2021-2023, including on the basis of protection and promotion of capital investments. An assessment of the effectiveness of tax incentives and other incentive mechanisms is proposed.
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BOGACHEV, Sergei V. "Special features of territorial tax incentives to accelerate economic growth." Finance and Credit 28, no. 12 (2022): 2681–702. http://dx.doi.org/10.24891/fc.28.12.2681.

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Subject. The article addresses special aspects of territorial tax incentives to accelerate economic growth Objectives. The aim is to identify the specifics of territorial tax incentives for economic growth and develop proposals to use them. Results. The study reveals features of territorial tax incentives for economic growth. The benefits are provided from own sources of budgets of subjects of the Federation and municipalities, i.e. property taxes (corporate property tax, land and transport taxes) and income tax. The privileges are available in preferential territories (SEZ, TASED, TAD) and ar
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Savitska, Svitlana. "Tax Incentives as an Instrument of Tax Regulation of Ukraine." Modern Economics 26, no. 1 (2021): 135–40. http://dx.doi.org/10.31521/modecon.v26(2021)-20.

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Abstract. Introduction. In modern economic theory, theoretical discussions constantly arise about the feasibility and effectiveness of tax incentives. Tax incentives, under certain conditions, are an effective tool for supporting national competitiveness and creating a new technological core of any economic system, especially a transformational one. At the same time, the conditions for the effectiveness of the benefits provided are their strict purpose, time constraints and constant comprehensive monitoring. In addition, benefits have a certain psychological effect on business entities and inc
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Chowdhury, Mohammad Munayem. "TAX INCENTIVES AND INDUSTRIAL DEVELOPMENT IN BANGLADESH: AN EVALUATION OF POLICY IMPACT ON SECTORAL GROWTH." International Journal of Research -GRANTHAALAYAH 7, no. 7 (2019): 321–30. http://dx.doi.org/10.29121/granthaalayah.v7.i7.2019.770.

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Tax incentives are tools used worldwide to enhance domestic and foreign investment and enhanced investment leads to expected economic growth. This study is an attempt to review the industrial policies and direct tax incentives of Bangladesh to have a deep insight on the congruence among them and also show some indirect impact of tax incentives on development through analyzing some fiscal and investment data. Content and document analysis method has been used to accomplish this study. Sources of data were the industrial policies, tax codes and economic surveys of Bangladesh and some scholarly a
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Moskalenko, Olga, Aliya Yeleussinova, Nodira Panjieva, Alla Tkachenko, and Olexiy Yakovlev. "Role of Tax and Legal Incentives in Attracting Foreign Capital in The Context of International Investment Policy." International Journal of Accounting and Economics Studies 12, no. 2 (2025): 381–91. https://doi.org/10.14419/jbzc6c96.

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The study aimed to comprehensively examine the impact of tax and legal incentives on attracting capital into the economy in the examples of Kyrgyzstan and Poland. The study discusses the key aspects of tax and legal incentives, such as tax rebates, preferential rates, and tax holidays, as well as legal measures such as property rights protection and simplification of registration procedures, which create a favourable investment climate for foreign investors. The study results demonstrated that tax and legal incentives have a significant impact on economic development, contributing to the growt
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Lagodiyenko, Oleg, Alla Uzhva, and Dmytro Khakhaliev. "FISCAL ASPECTS OF ESG BUSINESS DEVELOPMENT CONCEPTS." Baltic Journal of Economic Studies 10, no. 3 (2024): 200–206. http://dx.doi.org/10.30525/2256-0742/2024-10-3-200-206.

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The subject of the study is the fiscal aspects of the ESG concept of business development. Methodology. The study uses general scientific methods, in particular, theoretical generalisation, methods of analysis and synthesis and statistical analysis, as well as the graphical method to visualise the results of the study. The purpose of the study is to analyse the strategic guidelines of tax policy through the prism of the ESG concept. Conclusion. The fiscal aspects of the ESG concept are an important element in understanding its impact on business. They include various tax incentives and mechani
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Wołowiec, Tomasz, and Marcin Marczuk. "Selected Aspects of the Financial Strategy of the Local Goverment Unit’s Oriented to the Development of Economic and Social Activity (Financial and Legal Analysis)." Teka Komisji Prawniczej PAN Oddział w Lublinie 16, no. 1 (2023): 357–79. http://dx.doi.org/10.32084/tkp.5282.

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Fiscal burden, especially taxes, is undoubtedly one of the factors influencing business decisions. Taxpayers often prefer one location for their business to another based on the local fiscal policy. It can also lead to a decision to relocate the company’s headquarters or to start a branch or plant elsewhere. The intervention function (stimulative, incentive) of taxation is linked to its non-fiscal impact on taxpayers. The results of tax interventions depend on the proper selection of incentives and their intensity. Despite doubts that have been raised around the rationale for the use of taxes
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Giyasov, Sarvar. "EFFECTIVE USE OF THE TAX MECHANISM IN THE INNOVATIVE DEVELOPMENT OF ECONOMY." Journal of Science and Innovative Development 3, no. 4 (2020): 64–77. http://dx.doi.org/10.36522/2181-9637-2020-4-6.

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The article studies the possibilities of effective use of the tax mechanism in the innovative development of the economy. It deals with the scientific and theoretical aspects of tax regulation of the innovative economy, the economic essence of the innovative economy and the tax mechanism. The current state of tax incentives provided for research and innovation activities, in particular, the impact of tax incentives on research and innovation activities of enterprises is critically analyzed. The research provides relevant conclusions, scientific proposals and practical recommendations.
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Károlyi, Balázs. "The Global Minimum Tax and Its Potential Impact on the Competitiveness of the Hungarian Corporate Tax System." Law, Identity and Values 4, no. 1 (2024): 81–100. https://doi.org/10.55073/2024.1.81-100.

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In 2021, an agreement on the application of a global minimum tax was concluded, which was later adopted at the EU level in the binding form of a Directive. Such tax reforms entail significant changes in the operation of international and domestic tax rules. This study examines the expected effects of the global minimum tax on the tax incentives that function in the Hungarian corporate income tax system. This issue is approached by examining various types of tax incentives (general, entity-related, and economic activity-related) considering the features of global minimum tax rules. Furthermore,
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Simakova, Diana E., and Lyubov I. Goncharenko. "TAX ASPECTS OF THE SPATIAL DEVELOPMENT: MODELS, MECHANISMS AND APPROACHES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 8/2, no. 139 (2023): 150–57. http://dx.doi.org/10.36871/ek.up.p.r.2023.08.02.016.

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This article examines spatial development from the point of view of tax incentives, approaches, methods of study and its aspects. This study examines issues in terms of the distinctive features of such definitions as «territorial development», «regional development» and «cluster development», their focus and strategic objectives that are interconnected with spatial development. The essence of spatial development is revealed through the evolution of tax instruments used for economic growth in terms of investment and innovation of specific entities and territories. Comparative analysis of spatia
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Dissertations / Theses on the topic "Economic aspects of Tax incentives"

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Wong, Debra Gail. "Modelling historic preservation tax incentives." Thesis, Massachusetts Institute of Technology, 1985. http://hdl.handle.net/1721.1/78809.

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Thesis (M.C.P.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 1985.<br>MICROFICHE COPY AVAILABLE IN ARCHIVES AND ROTCH<br>Supervised by Philip B. Herr. Vita.<br>Includes bibliographical references (leaves 43-44).<br>by Debra Gail Wong.<br>M.C.P.
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Tessema, Samuel Tilahun. "Competition to attract foreign direct investment through tax incentives as a threat for the realisation of socio-economics in Africa." Diss., University of Pretoria, 2008. http://hdl.handle.net/2263/8064.

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The main objective of the study is to show how the use of tax incentives as means of attracting Foreign Direct Investment (FDI) is threatening the realisation of socio-economic rights in Africa. Particular attention is given on how the granting of generous tax incentives can affect the proper and adequate provision of public services and infrastructures by highly reducing government revenue. The research does not intend to analyse the impact of loss of revenue through tax incentives on each and every socio-economic right. Rather the focus is on its general impact on obligations of African stat
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Harris, Peter-Dirk. "South African environmental taxes and investment incentives in practice." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/95565.

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Thesis (MBA)--Stellenbosch University, 2012.<br>ENGLISH ABSTRACT: The South African economy is faced with a number of challenges as an upper-middle income country that is highly resource-intensive, with an open economy. It has a number of developmental goals that must be achieved in order to maintain environmentally conscious sustainable development. The country will have to find pioneering ways to address the poverty problems faced by a large proportion of its people, while still ensuring economic growth at a reduced cost to the environment. In an effort to promote the shift to a “green
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Baylão, André Luis da Silva. "O desenvolvimento econômico da microrregião de três rios no centro-sul fluminense no estado do Rio de Janeiro, no período de 2004 a 2010." Universidade de Taubaté, 2013. http://www.bdtd.unitau.br/tedesimplificado/tde_busca/arquivo.php?codArquivo=683.

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O crescimento e o desenvolvimento econômico são termos utilizados e debatidos atualmente, no sentido de promover e evidenciar as políticas de desenvolvimento regional, implementadas por diversos governos estaduais (Rio de Janeiro, Minas Gerais, Bahia, entre outros). No ano de 2005 a Governadora do Estado do Rio de Janeiro, Rosinha Garotinho, sancionou uma lei concedendo incentivos fiscais a determinados municípios do Estado, buscando o desenvolvimento dessas cidades. O presente trabalho procurou avaliar se a política de incentivos fiscais promovida na microrregião de Três Rios no Centro-Sul Fl
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Anastasiou, Thomas A. "Tax incentives and investment behaviour in Greek manufacturing." Thesis, University of Sussex, 1988. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.357246.

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Spinova, Hanna. "R&D tax incentives : Do R&D tax incentives stimulate innovations and economic growth? Evidence of OECD countries." Thesis, Södertörns högskola, Nationalekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-37362.

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This study investigates the impact of tax incentives on the firms’ innovative activity and economic growth by using sample of 28 OECD countries. The study using panel data analysis and applies fixed effect OLS models. The results of the econometric investigation indicate that tax incentives have significant and positive effect on the R&amp;D expenditure. Regression analysis also shows a positive significant impact of R&amp;D tax incentives in combination with direct funding for business R&amp;D. The paper finds no evidence of significant relationship between tax incentives and economic growth.
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Seung, Chang Kyu. "A Dynamic General Equilibrium Analysis of State Tax Incentives for Economic Development /." The Ohio State University, 1996. http://rave.ohiolink.edu/etdc/view?acc_num=osu1487932351059313.

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Bruns, Martin. "Tax incentives on research and development : Effects in times of economic distress." Thesis, Högskolan Dalarna, Institutionen för kultur och samhälle, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:du-37788.

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Tax incentives on research and development (R&amp;D) are an important and widely used policyinstrument to elevate business enterprise expenditure on R&amp;D (BERD). In times of economicdistress, firms tend to reduce their R&amp;D investments, although it is crucial for long-termeconomic growth to keep those at a stable level. To evaluate the suitability for such policygoals, this paper investigates the relationship between the pre-existing level of R&amp;D taxincentives and BERD during times of economic crisis.Country-level data from the OECD member states is used to investigate the mentionedr
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Jetté-Nantel, Simon. "Impact of a carbon market on afforestation incentives : a real option approach." Thesis, McGill University, 2006. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=98735.

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The study investigates farmers' decision to afforest marginal agricultural land to create carbon sinks in western Canada. A real option model, which incorporates price risks related to carbon and timber revenues as well as opportunity cost uncertainty, is used to assess the impact of a carbon market on farmers' afforestation decision. Irreversibility of the decision is also modeled by including sunk cost of forest establishment and the cost of reversing the afforestation process. In addition, the non-permanence impact on the profitability of afforestation was analyzed by assessing the effect o
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Kinney, Michael Richard. "Changes in corporate capital structures and investment in response to tax incentives in the Economic Recovery Tax Act of 1981." Diss., The University of Arizona, 1990. http://hdl.handle.net/10150/184996.

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This study examines the empirical reactions of major U.S. corporations to cost recovery tax incentives contained in the Economic Recovery Tax Act of 1981. The major provision of the act, that is relevant to this study, increases the rate of cost recovery on new investment placed in service after 1980. The purpose of the study is to determine if the empirical responses of the firms to these tax incentives are consistent with recent extensions to financial economic theory. The relevant theory predicts that firms will be sensitive to changes in statutory rates of cost recovery, and they will reac
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Books on the topic "Economic aspects of Tax incentives"

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Wiser, Ryan. Analyzing the interaction between state tax incentives and the federal production tax credit for wind power. Environmental Energy Technologies Division, Ernest Orlando Lawrence Berkeley National Laboratory, University of California, 2002.

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Division, Minnesota Tax Research, ed. Home care tax incentive report. Minnesota Dept. of Revenue, Tax Research Division, 1999.

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Business, United States Congress House Committee on Small. Full committee hearing on economic recovery: Tax stimulus items that benefitted small business with a look ahead : hearing before the Committee on Small Business, United States House of Representatives, One Hundred Eleventh Congress, first session, hearing held July 15, 2009. U.S. G.P.O., 2009.

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Jenkins, Glenn P. Green taxes and incentive policies: An international perspective. ICS Press, 1994.

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United States. Congress. House. Committee on Small Business. Examining expiring tax incentives and the needs of small business: Committee on Small Business, United States House of Representatives, One Hundred Tenth Congress, second session, hearing held September 11, 2008. U.S. G.P.O., 2008.

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Office, General Accounting. Tax policy: Economic, administrative, and taxpayer compliance aspects of a gross income tax : report congressional requesters. The Office, 1989.

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Buttgereit, Reinhold. Ökologische und ökonomische Funktionsbedingungen umweltökonomischer Instrumente. E. Schmidt, 1991.

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Virginia. Dept. of Forestry. Study on the provision of incentives to preserve forest land in the Commonwealth of Virginia: Report of the Virginia Department of Forestry to the Governor and the General Assembly of Virginia. Commonwealth of Virginia, 2005.

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Hackmann, Johannes. Die Überlegenheit einer umweltpolitischen Steuerlösung bei besonderer Berücksichtigung von Informationsgesichtspunkten: Diskussionsschrift. Universität der Bundeswehr Hamburg, 1993.

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Review, Ontario Heritage Policy, and Ontario. Ministry of Culture and Communications., eds. Background study on economic measures for historic and heritage building conservation and restoration in Ontario. Ministry of Culture and Communications, 1990.

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Book chapters on the topic "Economic aspects of Tax incentives"

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Tandon, Suranjali. "Tax, Trade, and Investment for Green Transition." In Emerging Globalities and Civilizational Perspectives. Springer Nature Switzerland, 2024. https://doi.org/10.1007/978-3-031-69793-7_17.

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AbstractThe carbon border adjustment levy by the EU is meant to address the issue of carbon leakage as a result of high carbon prices. The levy will come into effect in 2026 and therefore will impact trade with developing countries. The imposition of the levy will raise the costs to trade and have adverse economic consequences. This paper explores the implication that the Carbon Border Adjustment Mechanism (CBAM) will have for developing countries and whether the levy works against the principle of common but differentiated responsibility enshrined in the Paris Agreement. At the same time, the
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Kronsjö, Tom. "British Work Incentives and the IR/DHSS Effective Tax System: An Essay Designed to Provoke Discussion." In Incentives and Economic Systems. Routledge, 2022. http://dx.doi.org/10.4324/9781003261537-17.

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Belousova, S. V. "Problems of Development of Tax Incentives in Spatial Aspect." In Smart Technologies and Innovations in Design for Control of Technological Processes and Objects: Economy and Production. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-15577-3_59.

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Piacentino, Diego. "Carbon Taxation and Global Warming: Domestic Policy Aspects." In Economic Incentives and Environmental Policies. Springer Netherlands, 1994. http://dx.doi.org/10.1007/978-94-011-0856-0_6.

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Garcia, Alan, Josephine Jiang, Conrad Turley, and Mimi Wang. "The Evolving Environment for Intellectual Property Tax Management in China." In Economic Impacts of Intellectual Property-Conditioned Government Incentives. Springer Singapore, 2016. http://dx.doi.org/10.1007/978-981-10-1119-1_8.

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Mosquera Valderrama, Irma, and Mirka Balharová. "Tax Incentives in Developing Countries: A Case Study—Singapore and Philippines." In Taxation, International Cooperation and the 2030 Sustainable Development Agenda. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-64857-2_7.

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AbstractThe aim of this chapter is twofold. The first aim is to analyse the main features of the tax incentives in developing countries with a case study of two countries, Singapore and the Philippines. Singapore has been regarded in literature as one of the countries that has successfully attracted foreign direct investment; however, it is not yet clear whether this is the result of tax incentives or any other measure. The Philippines is at the time of writing in the process of introducing a comprehensive tax reform program (CTRP) that aims to redesign the tax incentives to become more compet
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Chaisse, Julien. "Optimising Policy Synergies: The Role of Tax Incentives in International Trade and Investment." In Emerging Globalities and Civilizational Perspectives. Springer Nature Switzerland, 2024. https://doi.org/10.1007/978-3-031-69793-7_16.

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AbstractThis chapter comprehensively analyses tax incentives and their impacts on trade and investment, focusing on the need to balance policy objectives in different jurisdictions. This chapter explores the intricate relationship between tax incentives and foreign direct investment (FDI) within the international legal framework governed by Bilateral Investment Treaties (BITs), World Trade Organisation’s Agreement on Subsidies and Countervailing Measures (ASCM), and Trade-Related Investment Measures (TRIMs). It examines the concept of performance requirements and their role in tax-incentive po
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Hemels, Sigrid. "Social Enterprises and Tax: Living Apart Together?" In The International Handbook of Social Enterprise Law. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-031-14216-1_5.

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AbstractThis chapter examines the complex relationship between social enterprises and taxation. The focus is not on a specific country, although various examples are mentioned. As specific tax measures for social enterprises are a form of tax incentives, the chapter discusses this public finance concept. In addition, an important legal constraint on introducing such incentives for social enterprises in the European Union (EU) is discussed: the prohibition of state aid. From an analysis of the taxation of profits of social enterprises, it turns out that only a few countries have implemented tax
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Bezrukova, Tatiana L., Larisa V. Bryantseva, Valery L. Pozdeev, Irina V. Orobinskaya, Anton G. Kazmin, and Boris A. Bezrukov. "Conceptual Aspects of Tax System Development in Cyclic Economy." In Integration and Clustering for Sustainable Economic Growth. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-45462-7_31.

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Kalloe, Vinod. "IP-Conditioned Tax Incentives: The Right Approach to Stimulate Innovation and R&D in the European Union?" In Economic Impacts of Intellectual Property-Conditioned Government Incentives. Springer Singapore, 2016. http://dx.doi.org/10.1007/978-981-10-1119-1_5.

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Conference papers on the topic "Economic aspects of Tax incentives"

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Hoffman, Herman William. "Industrial Water Reuse in Texas." In CORROSION 1999. NACE International, 1999. https://doi.org/10.5006/c1999-99373.

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Abstract The use of treated wastewater effluent for industrial purposes holds the promise of an economical source of water in a State with limited conventional fresh water resources such as Texas. By combining water reuse and increased water use efficiency with the development of conventional resources such as groundwater and new surface water reservoirs, we can ensure that water is available for industrial growth into the foreseeable future. Reuse holds some specific advantages as a future resource for industry, including: Effluent from municipal wastewater plants is a drought-proof water sou
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Certan, Patricia, and Angela Popovici. "The green tax and extended producer responsibility: accounting aspects and implementation challenges in the Republic of Moldova." In International student scientific conference, ISSC 2025 "Challenges of accounting for young researchers", 9th Edition. Academy of Economic Studies, 2025. https://doi.org/10.53486/issc2025.47.

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Green taxes and extended producer responsibility are essential policy instruments designed to mitigate the environmental impact of economic activities. These measures play a pivotal role in promoting sustainable waste management and ensuring that producers assume responsibility for the ecological footprint of their products. This study explores the legislative framework and accounting implications of the green tax, focusing on key challenges such as inadequate waste collection infrastructure, high compliance costs for businesses, and the complexity of tax administration procedures. These facto
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Рабаданов, М. Х., А. М. Магомедов, and М. К. Б. Камилов. "Regional aspects of digitalization of the econo." In РЕГИОНАЛЬНЫЕ АСПЕКТЫ СОЦИАЛЬНОЙ ПОЛИТИКИ. Crossref, 2022. https://doi.org/10.34775/y4522-6051-0597-b.

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В статье проанализирована готовность Дагестана к цифровизации его экономики. Отмечены проблемные направления, определяющие ход реализации национальной программы развития цифровыхтехнологий в экономической деятельности. Обоснована необходимость государственной поддержки процессов цифровизации и расширения налоговых льгот для инновационных компаний. Проведен всесторонний анализ развития тех информационно-коммуникационных технологий (ИКТ), которые в наибольшей степени способствуют реализации национальной программы цифровизации экономики региона. Раскрываются пути адаптации дагестанского университ
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CHICU, NADEJDA. "SOCIAL IMPACT OF THE TAX SYSTEM." In COMPETITIVENESS AND INNOVATION IN THE KNOWLEDGE ECONOMY. Editura ASE, 2025. https://doi.org/10.24818/cike2024.49.

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Taxation is a very important part of the financial system. It affects all aspects of our lives, including social and economic. The tax system and the social sphere are interconnected. Taxation influences social processes through taxation of income and real estate, as well as pricing. And the social sphere has an impact on the tax system in two directions: through the need to introduce tax benefits for certain social groups of citizens and through the fiscal orientation of the tax system. In developed countries, the tax system is quite organically connected with the ideas of social justice. But
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Prepeliță, Valeria. "The size of tax pressure in the Republic of Moldova in relation to the practice of the European Union." In Simpozion Ştiinţific al Tinerilor Cercetători, Ediţia a 21-a. Academy of Economic Studies of Moldova, 2024. http://dx.doi.org/10.53486/sstc.v2.04.

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The actuality of the subject:Taxation plays a fundamental role in creating a fair society and building a sustainable economy. Through the prism of fiscal objectives, it tends towards the elimination of inequalities, the support of social mobility, the reduction of inequalities in terms of market income. Also, fiscal policy has a great influence on employment decisions, an essential attribution on investment levels, on the willingness of entrepreneurs to expand their activities, all these aspects stimulating more efficient economic growth. Thus, fiscal policies are evaluated by reference to fou
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Ayeni, M., I. Iyalla, and R. Mahon. "Environmental and Economic Considerations for the Decommissioning of Oil and Gas Infrastructure in Nigeria." In SPE Nigeria Annual International Conference and Exhibition. SPE, 2024. http://dx.doi.org/10.2118/223134-ms.

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Abstract When offshore structures reach their end of life it becomes necessary to remove them and return the environment to its initial state. Generally, there are three options for decommissioning which are complete removal, leave in place, and partial removal. The choice of option takes into consideration, economic environmental, technical, safety, stakeholders, and regulatory factors. This work aims to critically evaluates the environmental, economic, and regulatory aspects of oil and gas facility decommissioning in Nigeria and assesses the feasibility of various strategies in minimizing en
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Ugwu, Chukwuma C., Ernest E. Inyang, and Benedict Soje. "Tax incentives and economic growth." In AADNIC-ABMECR 2020: The 2nd Africa-Asia Dialogue Network International Conference on Advances in Business Management and Electronic Commerce Research. ACM, 2020. http://dx.doi.org/10.1145/3440094.3440713.

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Fitria, Rizka, Adang Hendrawan, and Milla Sepliana Setyowati. "Income Tax Incentives Policy in Special Economic Zones." In International Conference on Anti-Corruption and Integrity. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0009402502390245.

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Leibus, Inguna. "Tax incentives for micro enterprises – Latvia's experience." In 20th International Scientific Conference "Economic Science for Rural Development 2019". Latvia University of Life Sciences and Technologies. Faculty of Economics and Social Development, 2019. http://dx.doi.org/10.22616/esrd.2019.134.

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Bashashkina, G. YU. "Military-economic interests, tax incentives and their impact on state tax system." In Scientific dialogue: Economics and Management. ЦНК МОАН, 2020. http://dx.doi.org/10.18411/sciencepublic-08-06-2020-12.

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Reports on the topic "Economic aspects of Tax incentives"

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Oppel, Annalena. Beyond Informal Social Protection – Personal Networks of Economic Support in Namibia. Institute of Development Studies (IDS), 2020. http://dx.doi.org/10.19088/ids.2020.002.

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This paper poses a different lens on informal social protection (ISP). ISP is generally understood as practices of livelihood support among individuals. While studies have explored the social dynamics of such, they rarely do so beyond the conceptual space of informalities and poverty. For instance, they discuss aspects of inclusion, incentives and disincentives, efficiency and adequacy. This provides important insights on whether and to what extent these practices provide livelihood support and for whom. However, doing so in part disregards the socio-political context within which support prac
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Leicester, Andrew, and Frank Windmeijer. The 'fat tax': economic incentives to reduce obesity. Institute for Fiscal Studies, 2004. http://dx.doi.org/10.1920/bn.ifs.2004.0049.

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Button, Patrick. Do Tax Incentives Affect Business Location and Economic Development? Evidence from State Film Incentives. National Bureau of Economic Research, 2019. http://dx.doi.org/10.3386/w25963.

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Harju, Jarkko, and Tuomas Kosonen. The Impact of Tax Incentives on the Economic Activity of Entrepreneurs. National Bureau of Economic Research, 2012. http://dx.doi.org/10.3386/w18442.

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Haughton, Jonathan. Trade Agreement and Tax Incentives: The Irish Experience. Inter-American Development Bank, 2002. http://dx.doi.org/10.18235/0008539.

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Trade liberalization played an important role in the transformation of the Irish economy, starting in the early 1960s. Tax relief and industrial subsidies were also significant. This document explains why the Irish case is relevant for Latin America; summarize the main explanations for Ireland's recent economic success; provide a chronology of Irish trade policy; explain how the loss of tariff revenue was handled; outline the subsidies and tax measures used to encourage investment, particularly from overseas; and discuss the fiscal implications of this industrial policy and the changes in taxa
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Hicks, Jacky, Berni Smith, Anna Downs, and Benedetta Musillo. Conversations on Gender and Tax. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/k4d.2022.064.

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By being ‘gender aware’, tax policy, tax administration and tax research have the potential to both reduce discrimination and promote women’s economic empowerment, and benefit the wider inclusive economic growth and development process. Civil society organisations (CSOs) play an important role in all aspects of taxation and gender, from improving transparency and accountability of government decisions on tax policy, and engaging with governments and oversight institutions on taxation and gender, to educating female taxpayers and monitoring services that revenue authorities and ministries of fi
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Zanatta, Hanna, Wisdom Kanda, and Karin Tonderski. Biogas production in Brazil : Barriers and strategies for overcoming them. Linköping University Electronic Press, 2024. http://dx.doi.org/10.3384/9789180758352.

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Addressing environmental challenges while improving social and economic conditions calls for innovative solutions. One of those challenges is the management of organic waste, which if left untreated can lead to water pollution, greenhouse gas emissions, and soil degradation. Brazil produces substantial amounts of organic waste due to its sizeable population and extensive agricultural production. As one of the largest economies in the Global South, the development of innovative solutions to organic waste management in Brazil can potentially pave the way for their adoption in other countries wit
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Abramovsky, Laura, Yani Tyskerud, Ataklti Weldeabzgi, et al. Are corporate tax incentives for investment fit for purpose? Revisiting economic principles and evidence from low- and middle-income countries. The IFS, 2018. http://dx.doi.org/10.1920/re.ifs.2018.0142.

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Villela, Luiz Arruda, and Alberto Daniel Barreix. Taxation and Investment Promotion. Inter-American Development Bank, 2002. http://dx.doi.org/10.18235/0008540.

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This document discusses the effect of tax incentives on business activities and investment decisions. When taxation is not sound it hurts the business climate and hampers economic activities. Since the primary intent of tax incentives is to encourage capital accumulation in specific activities or locations, the question remains open if their extensive use will result in the desired response.
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Adeniran, Adedeji, Mma Amara Ekeruche, and Chukwuka Onywkwena. The Role of Social Influence in Enforcing Tax Compliance: Experimental Evidence from Nigeria. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/ictd.2021.011.

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Economic development is linked with increased state capacity including the ability to mobilise domestic tax resources. For many developing countries, high levels of informality are a major constraint in this regard. Yet, economic incentives like changing the tax rate or increasing the filling and audit rate can be ineffective in a highly informal economic structure. In this paper, we explore possible roles for behavioural interventions such as sharing information about peers’ tax behaviour to engineer higher tax compliance. Based on an artefactual field experiment among own account workers in
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