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Relevant bibliographies by topics / Tax holiday

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Journal articles

Academic literature on the topic 'Tax holiday'

Author: Grafiati

Published: 4 June 2021

Last updated: 3 February 2022

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Journal articles on the topic "Tax holiday"

1

Nar, Mehmet. "Tax Holiday as an Incentive Policy Tool." Journal of Economics and Public Finance 6, no. 1 (2019): p1. http://dx.doi.org/10.22158/jepf.v6n1p1.

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Tax holidays can be defined as elimination or reduction of the tax for a period of time. Countries may go for tax holiday practice primarily for promoting investments or for various purposes. However, tax holidays imposed by governments have been criticized in various ways. Because in practice, there is contradiction in terms about what tax holiday is and what exemption is and what should be included as an exception. Because in practice there is a conceptual ambiguity regarding what should be considered within the scope of tax holiday, what in exemption and what in exception. Therefore, the st

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2

Ahmad, Qazi Masood, and S. Moquet Ahsan. "Tax Concessions and Investment Behaviour." Pakistan Development Review 36, no. 4II (1997): 537–62. http://dx.doi.org/10.30541/v36i4iipp.537-562.

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The Government of Pakistan, like many other developing countries, has opted for tax holidays as an important fiscal measure to encourage rapid industrialisation in the backward areas. This concession is also supplemented by several other economic and non-economic measures including import duty, and depreciation allowances. Mintz (1990) discusses the efficacy of tax holidays in the presence of accelerated depreciation allowances concludes that tax holidays which are designed to increase capital formation may end up penalising capital formation. Mintz’s (1990) conclusion is based on the assumpti

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3

Chan, K. Hung, and Phyllis Lai Lan Mo. "Tax Holidays and Tax Noncompliance: An Empirical Study of Corporate Tax Audits in China's Developing Economy." Accounting Review 75, no. 4 (2000): 469–84. http://dx.doi.org/10.2308/accr.2000.75.4.469.

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Many developing economies use tax holidays to attract foreign investment by providing a limited period of tax exemptions and reductions for qualified investors. This paper investigates the effect of tax holidays on foreign investors' tax noncompliance behavior in China's developing economy. We measure noncompliance in terms of tax audit adjustments the Chinese tax authorities require in response to avoidance and evasion. The results indicate that a company's tax-holiday position affects noncompliance. Companies are least compliant before entering a tax holiday, and most compliant while in a ta

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4

Karimullah, Muhammad Tri. "DAMPAK KEBIJAKAN TAX HOLIDAY PADA ALIRAN MASUK FDI INDUSTRI PIONIR DI INDONESIA." Bina Ekonomi 22, no. 2 (2020): 181–98. http://dx.doi.org/10.26593/be.v22i2.3835.181-198.

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ABSTRACTIn 2011, the Indonesian government issued a Tax Holiday policy as an incentive to attract investment. However, the policy is still considered not optimal in increasing FDI realization in Indonesian pioneer industry. This study aims to analyze the influence of the Tax Holiday policy in increasing the realization of direct investment in Indonesian pioneer industry; as well as to investigate other factors influencing the inflow of Foreign Direct Investment (FDI) in the industry. The results of descriptive analysis and VECM show that Tax Holiday policy has increased the realization of dire

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5

Morrow, Michaele, and Robert C. Ricketts. "Financial Reporting versus Tax Incentives and Repatriation under the 2004 Tax Holiday." Journal of the American Taxation Association 36, no. 1 (2013): 63–87. http://dx.doi.org/10.2308/atax-50607.

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ABSTRACT We analyze the repatriation behavior of U.S. multinational corporations under the tax holiday implemented as part of the American Jobs Creation Act of 2004. Our results suggest that tax incentives, as reflected in differences between firms' effective foreign tax rates, do not appear to be significant predictors of either participation in the tax holiday or the amounts repatriated by firms that chose to participate. In contrast, differences in financial reporting incentives were significant predictors of both participation in the holiday and the amounts repatriated. Not surprisingly, w

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6

Juwita, Rukmi, Riani Tanjung, and Edwin Karim. "Tax Holiday and Investment in Indonesia." TRIKONOMIKA 15, no. 1 (2016): 28. http://dx.doi.org/10.23969/trikonomika.v15i1.392.

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Tax holiday is a facility given by the government to investors in Indonesia to attract foreign and local investors in Indonesia, especially in the industrial sector as well as to improve national economic growth. Purpose of this research is to analyze the tax holiday policy and how the impact on the investment in Indonesia. Data consists of primary and secondary data which are collected through interview, questionnaire and literature study. Respondents are Honam Petrochemical Corp, PT. Asahimas Chemical, PT. Nippon Shokubai, PT Petrokimia Butadiene Indonesia and PT. Ebel Industries. The result

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7

Biose, Henry, Adewale Dosunmu, and Chijioke Nwaozuzu. "ECONOMIC IMPACT ANALYSIS OF NATURAL GAS PIPELINE DEVELOPMENT IN NIGERIA." International Journal of Engineering Technologies and Management Research 6, no. 12 (2020): 35–45. http://dx.doi.org/10.29121/ijetmr.v6.i12.2019.472.

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The paper presents the economic benefits of the long term development of gas pipeline infrastructure in Nigeria. The study reviewed related literature and modeled a sensitivity analysis of the tax rate with tax holiday, without tax holiday and economic impact analysis. The sensitivity analysis of tax rate with tax holiday and without tax holiday was also evaluated and it indicated that the 20% corporate income is more viable for gas pipeline projects in Nigeria. The economic impact analysis evaluated the direct, indirect and induced impact of the gas pipeline project on GDP, employment and tax

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8

Ngadiman, Ngadiman, and Felicia Felicia. "PENGARUH EKSTENSIFIKASI PAJAK, INTENSIFIKASI PAJAK, KENAIKAN PTKP, DAN TAX HOLIDAY TERHADAP PENERIMAAN PAJAK ORANG PRIBADI DI JAKARTA BARAT." Jurnal Akuntansi 21, no. 1 (2017): 127. http://dx.doi.org/10.24912/ja.v21i1.138.

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The purpose of research is to determine the influence of tax extensification, tax intensification, non-taxable income increases, and tax holiday to individual tax income. This research was conducted to 100 individual taxpayers respondents in Jakarta Barat. This research uses multiple linear regression models to test the hypothesis. The result of this research shows that tax extensification, tax intensification and non-taxable income increases have significant influence to individual tax income. While tax holiday has no significant influence to individual tax income.

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9

Oler, Mitchell, Terry Shevlin, and Ryan Wilson. "Examining Investor Expectations Concerning Tax Savings on the Repatriations of Foreign Earnings under the American Jobs Creation Act of 2004." Journal of the American Taxation Association 29, no. 2 (2007): 25–55. http://dx.doi.org/10.2308/jata.2007.29.2.25.

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The American Jobs Creation Act of 2004 was signed into law on October 22, 2004. One of the most significant aspects of this legislation is a temporary tax holiday for dividend repatriations from foreign subsidiaries. U.S. multinational corporations may elect during a one-year window to deduct 85 percent of extraordinary cash dividends received from foreign subsidiaries. In this study, we model the impact that this legislation has on a firm's decision to either repatriate or reinvest foreign earnings from abroad. We then examine investors' assessment of how U.S. multinational corporations will

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10

Albring, Susan M., Lillian F. Mills, and Kaye J. Newberry. "Do Debt Constraints Influence Firms' Sensitivity to a Temporary Tax Holiday on Repatriations?" Journal of the American Taxation Association 33, no. 2 (2011): 1–27. http://dx.doi.org/10.2308/atax-10057.

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ABSTRACT We examine whether U.S. multinationals' private and public debt constraints influence their responses to a temporary reduction in repatriation taxes (tax holiday). Using a sample of 421 U.S. multinationals with permanently reinvested earnings, we find that external debt constraints played an important role in determining their responses to the tax holiday. Specifically, we find that firms subject to fewer financial covenants in their private debt agreements or with greater access to public bond markets repatriated significantly more of their eligible funds. Our results suggest that U.

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