Academic literature on the topic 'Tax Incentive'

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Journal articles on the topic "Tax Incentive"

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He, Xiaoyu, and Bo Li. "Tax Incentives, Digital Transformation and Enterprise Innovation." International Journal of Education and Humanities 6, no. 1 (2022): 102–9. http://dx.doi.org/10.54097/ijeh.v6i1.3059.

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Taking China's A-share manufacturing listed companies from 2013 to 2020 as samples, this paper discusses and tests the impact of tax incentives and digital transformation on enterprise innovation, and further explores the moderating effect of digital transformation on the relationship between tax incentives and enterprise innovation. The research results show that tax incentives play a significant positive role in promoting enterprise innovation, and digital transformation can effectively promote enterprise innovation and positively regulate the innovation incentive effect of tax incentive pol
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Marmilava, Katsiaryna. "R&D Tax Incentive Implementation Rate: A Novel Approach to Analysing Attractiveness of Tax Incentives." Theory, Methodology, Practice 20, no. 01 (2024): 45–54. http://dx.doi.org/10.18096/tmp.2024.01.05.

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The article discusses the current methodology used to evaluate relative attractiveness of R&D tax incentives, namely the B-index. It describes the evolution of the methodology, as well as its main limitations and drawbacks. It further suggests a novel complementary approach to analysing the attractiveness of tax incentives taking into consideration the practical implementation of tax incentives. The developed indicator – the tax incentive implementation (utilisation) rate – accounts for countries’ national features of tax incentive systems and reporting on R&D tax expenditures, and all
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Jia, Li. "Can Fiscal Subsidies and Tax Incentives Stimulate High-quality Innovation in Strategic Emerging Industries?" Frontiers in Business, Economics and Management 9, no. 2 (2023): 62–71. http://dx.doi.org/10.54097/fbem.v9i2.8998.

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This paper empirically examines the incentive effects of fiscal subsidies and tax incentives on the innovation activities of strategic emerging enterprises from the perspective of enterprise life cycle using data of listed companies in strategic emerging industries in China from 2010 to 2019. The results show that: in general, both fiscal subsidies and tax incentives promote the improvement of total factor productivity of strategic emerging enterprises; in terms of different stages of enterprise development, the incentive effects of fiscal subsidies and tax incentives on the innovation activit
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Nel, Rudie, and Johann Du Plooy. "The Role Of Tax Incentives In Reducing CO2 Emissions Evidence From Vehicle Manufacturers." International Business & Economics Research Journal (IBER) 12, no. 5 (2013): 551. http://dx.doi.org/10.19030/iber.v12i5.7830.

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The objective of the study was to consider the role of tax incentives (deductions and allowances in terms of the South African Income Tax Act) in reducing carbon dioxide (CO2)emissions in the automotive industry. The objective was achieved in the light of qualitative empirical evidence obtained from South African vehicle manufacturers. A questionnaire was circulated to nine South African vehicle manufacturers and the responses were interpreted to establish whether current tax incentives provide an incentive to reduce CO2 emissions. Findings highlighted the importance of tax incentives in reduc
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Faisol, Imam Agus, and Tito IM Rahman Hakim. "Analysis of the Participation of Micro, Small, and Medium Enterprises (MSMEs) Taxpayers in Utilizing Tax Incentives Affected by the COVID-19 Pandemic." TIJAB (The International Journal of Applied Business) 5, no. 1 (2021): 71. http://dx.doi.org/10.20473/tijab.v5.i1.2021.71-80.

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This study aims to assess the effectiveness of the COVID-19 tax incentives that the government has issued. It focused on Micro, Small, and Medium Enterprises (MSMEs) taxpayers to participate in COVID-19 tax incentives. Using a qualitative method, this study used in-depth interviews with 2 informants who were a tax consultant and a small-medium enterprise accountant. The findings show that the effectiveness of the COVID-19 tax incentive is still lacking, and it is in line with the participation of MSMEs that is still low in utilizing tax incentives. The low participation of MSMEs in utilizing t
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Wulandari, Destiny. "Input-Output Analysis: Which Tax Incentive for Natural Resources Downstream Is Suitable for Indonesian Economy?" Ilomata International Journal of Tax and Accounting 4, no. 4 (2023): 668–83. http://dx.doi.org/10.52728/ijtc.v4i4.833.

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Indonesian government's policy to promote downstream natural resources leads to tax incentives policy intended to encourage the downstream. This study focuses on corporate income tax incentives in the form of net income reduction (tax allowance according to Article 31A of the Income Tax Law) by 30 percent for 6 years or corporate income tax reduction (tax holiday according to Minister of Finance Regulation Number 130/PMK.010 /2020) by 100 percent or 50 percent. Despite the positive or negative impact of tax incentives enactment argued in the previous studies, this study will calculate the impa
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Mulia, Rahmi Putri, Herlina Helmy, and Mia Angelina Setiawan. "Equity Risk Incentives dan Corporate Tax Aggresiveness." Wahana Riset Akuntansi 7, no. 1 (2019): 1437. http://dx.doi.org/10.24036/wra.v7i1.104567.

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This study aims to examine the equity risk incentives relationship with corporate tax aggressiveness. This study uses four proxies to measure corporate tax aggressiveness variables, namely Cash Effectives Tax Rate (CETR), Tax Shelter, Unrecognized Tax Benefits (UTB), and Discretionary Book Tax Differences (DTAX). The equity risk incentives variable is measured using the annual natural total log of compensation of the key management. The study population was manufacturing companies listed on the Indonesia Stock Exchange from 2013 to 2017. The study samples were determined by purposive sampling
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Kartika, Rayna, and Iswardi. "EFEKTIFITAS DAN PEMANFAATAN INSENTIF PAJAK PADA UMKM PADA MASA PANDEMI COVID-19." Jurnal Bisnis Terapan 6, no. 1 (2022): 1–10. http://dx.doi.org/10.24123/jbt.v6i1.4722.

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During pandemic Covid-19, the productivity of SME(small and medium enterprises) is getting decreasing and the government boosts the existence of SME by giving the incentive tax until December 2020 to tax payer. SMEs are hoped to utilize the incentive tax as it can assist SMEs in Indonesia. Therefore, the objectives of this research are to (1) investigate the understanding of SMEs about article 21 and the tax incentives, (2) explore how effective the socialization about tax incentives. The design of this research is a qualitative descriptive using online interview and questionnaires. Samples ta
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Abidin, Mohammad Zainul, Haula Rosdiana, and Roy Valiant Salomo. "Tax Incentive Policy for Geothermal Development: A Comparative Analysis in ASEAN." International Journal of Renewable Energy Development 9, no. 1 (2020): 53–62. http://dx.doi.org/10.14710/ijred.9.1.53-62.

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This paper examines tax incentive policies in geothermal industries in ASEAN to better understand the development of geothermal industry investment in the ASEAN Member States (AMS) using a qualitative method. The results indicate that tax incentive policies have supported the investment climate and the development of geothermal industries in the AMS. Geothermal investments and production capacities in AMS have increased significantly. AMS that provide geothermal tax incentives include Indonesia, Lao PDR, the Philippines, Thailand and Vietnam. The performance of geothermal tax incentive policie
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Mujennah, Mujennah, Safriansyah Safriansyah, and Kevin Tanu. "Influence of Incentives and Non-Incentives Tax on Profit Management." Journal of Governance Risk Management Compliance and Sustainability 1, no. 2 (2021): 28–36. http://dx.doi.org/10.31098/jgrcs.v1i2.701.

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Disclosure of financial statement information for companies in Indonesia is very important, especially for stakeholders who do not have access to company information, especially in profit management, so that stakeholders are able to make the right decisions. Profit management is a managerial activity for management in influencing and interfering with financial statements. Public companies have benefited greatly because the effective tax rate of the company will become smaller so that the company is able to manage profits. Effective tax planning methods through tax incentives and non-tax incent
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Dissertations / Theses on the topic "Tax Incentive"

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Guedes, Kelly Pereira. "Brazilian tax collection and the ratchet effect." Thesis, Atlanta, Ga. : Georgia Institute of Technology, 2008. http://hdl.handle.net/1853/22690.

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Oliveira, Luís Carlos Freitas de. "Os incentivos à produção cinematográfica e audiovisual e Portugal : uma análise comparativa entre o incentivo fiscal à produção cinematográfica e o incentivo à produção cinematográfica e audiovisual através do fundo de apoio ao turismo e ao cinema." Master's thesis, Instituto Superior de Economia e Gestão, 2019. http://hdl.handle.net/10400.5/20000.

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Mestrado em Economia e Políticas Públicas<br>O presente trabalho consiste numa análise comparativa entre as duas políticas públicas de incentivo à produção cinematográfica e audiovisual em Portugal, o Incentivo Fiscal à Produção Cinematográfica, que vigorou durante 2017, e o Incentivo à Produção Cinematográfica e Audiovisual através do Fundo de Apoio ao Turismo e ao Cinema, que vigora desde 2018. Num primeiro momento, compara-se a estrutura regulatória de ambos os incentivos para determinar se o mais recente mecanismo de incentivo é mais competitivo que o anterior mecanismo de incentivo fiscal
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Ebrahim, Amina. "A policy for the (jobless) youth: the employment tax incentive." Doctoral thesis, Faculty of Commerce, 2021. http://hdl.handle.net/11427/33733.

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The Employment Tax Incentive (ETI) is a first of its kind wage subsidy policy in South Africa. Designed to tackle the problem of youth unemployment, the ETI differs from previous policies as it aims to address unemployment through stimulating job creation. Youth unemployment has remained above 40 percent in the past ten years and is one of South Africa's key challenges. The policy was adopted in the face of this alarmingly high level of youth unemployment and at a time where the aggregate demand was low. This thesis is an important contribution to the academic literature on the demand for youn
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Fortney, Jenny. "An evaluation of West Virginia Managed Timberland forest tax incentive program." Morgantown, W. Va. : [West Virginia University Libraries], 2009. http://hdl.handle.net/10450/10553.

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Thesis (Ph. D.)--West Virginia University, 2009.<br>Title from document title page. Document formatted into pages; contains viii, 112 p. : ill. Vita. Includes abstract. Includes bibliographical references (p. 85-90).
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Balfoussias, A. T. "Personal income taxation : Tax responsiveness, distributional and incentive effects; the case of Greece." Thesis, University of York, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.377286.

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Odendaal, Petrus Johannes Loock. "A comparative analysis of the Employment Tax Incentive Act, no.26 of 2013." Master's thesis, University of Cape Town, 2016. http://hdl.handle.net/11427/20727.

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Despite being internationally recognised as an economic powerhouse of the African continent, South Africa struggles to overcome certain socio-economic problems, which predominantly stem from the inequalities within its society. One of the most important areas of prevailing concern is high unemployment, particularly amongst the youth segment of the population. Approximately 42% of South Africans under the age of 30 are unemployed, a fate shared by less than 17% of those above 30 years of age. The South African government appropriately sought to ensure a better future for all its citizens by 'cr
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Sarso, Fábio José Herrero. "Desafios ao crescimento do agronegócio diante da tributação na agropecuária e na agroindústria brasileira." reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/18178.

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Submitted by FABIO JOSÉ HERRERO SARSO (contabilidade@grupoambaramaral.com.br) on 2017-04-12T19:52:05Z No. of bitstreams: 1 DISSERTAÇÃO FABIO SARSO 12042017.pdf: 1348893 bytes, checksum: 04a02e01458e8fcca6e2895bb070f2b4 (MD5)<br>Approved for entry into archive by Joana Martorini (joana.martorini@fgv.br) on 2017-04-12T20:56:30Z (GMT) No. of bitstreams: 1 DISSERTAÇÃO FABIO SARSO 12042017.pdf: 1348893 bytes, checksum: 04a02e01458e8fcca6e2895bb070f2b4 (MD5)<br>Made available in DSpace on 2017-04-17T12:17:40Z (GMT). No. of bitstreams: 1 DISSERTAÇÃO FABIO SARSO 12042017.pdf: 1348893 bytes, checks
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Silva, Luana Naves Ferreira [UNESP]. "Incentivos fiscais ao esforço inovativo e à inovação no Brasil: uma análise crítica da gestão governamental." Universidade Estadual Paulista (UNESP), 2018. http://hdl.handle.net/11449/153299.

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Submitted by Luana Naves Ferreira Silva null (luana_nfs@hotmail.com) on 2018-03-28T00:02:23Z No. of bitstreams: 1 Versão Final Disssertação.pdf: 1186088 bytes, checksum: c9d32af6f616a260dff323fb89d4793e (MD5)<br>Rejected by Milena Maria Rodrigues null (milena@fclar.unesp.br), reason: Bom dia Luana, Para aprovação no Repositório Institucional da UNESP, serão necessárias algumas correções na sua Dissertação. Solicitamos que realize uma nova submissão seguindo as orientações abaixo: - O título do trabalho deve ser todo em caixa alta; - Colocar o número do processo da FAPESP também na p
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Choi, Eun-Chul. "Analysis of the effect of government R and D policies on economic growth." Thesis, University of Bristol, 1999. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.267006.

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Holm, Darryn. "Funding higher education and training in South Africa: a comparative study of tax incentive measures, in conjunction with a dedicated tax." Thesis, Rhodes University, 2018. http://hdl.handle.net/10962/59445.

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Higher education and training in South Africa in the post-Apartheid era has never been more volatile than it is currently, some two decades into democracy. Despite the many advances and achievements of higher education, the student protests of 2015 and 2016 have given expression to underlying fault-lines, including increasing student expectations and frustrations with regard to access and funding. This research was undertaken to document the underlying historical issues and models pertaining to funding within the higher education and training sector as well as the existing higher education and
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Books on the topic "Tax Incentive"

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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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Marks, David N. Tax digest: Share incentive schemes. Accountancy, 1994.

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Bartik, Timothy J. Incentive solutions. W.E. Upjohn Institute for Employment Research, 2004.

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Gerberg, Joseph K. Unplanned obsolescence: The rise and fall of the Job Incentive Program. State Board of Equalization and Assessment, 1988.

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United States. Internal Revenue Service, ed. IRB Notice 97-60: Education tax incentive. Dept. of the Treasury, Internal Revenue Service, 1997.

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United States. Internal Revenue Service, ed. IRB Notice 97-60: Education tax incentive. Dept. of the Treasury, Internal Revenue Service, 1997.

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United States. Internal Revenue Service, ed. IRB Notice 97-60: Education tax incentive. Dept. of the Treasury, Internal Revenue Service, 1997.

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McClain, Steven L. The historic preservation tax incentive program: Tax benefits for preserving historic buildings. National Architectural Trust, 2003.

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Glaeser, Edward L. The incentive effects of property taxes on local governments. National Bureau of Economic Research, 1995.

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Cherniavsky, Ben. Tax policy and job creation: Specific employment incentive programs. The Committee, 1996.

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Book chapters on the topic "Tax Incentive"

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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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Barkoczy, Stephen, and Tamara Wilkinson. "Australia’s Formal Venture Capital Tax Incentive Programs." In SpringerBriefs in Law. Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-13-6632-1_3.

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Shkodinsky, Sergey V., Alexander E. Suglobov, Oleg G. Karpovich, Olga V. Titova, and Ekaterina A. Orlova. "Tax Holidays as an Upcoming Tool of Tax Incentive for Business Renewal." In Optimization of the Taxation System: Preconditions, Tendencies and Perspectives. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-030-01514-5_8.

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Bourguignon, F., P. A. Chiappori, and R. Hugounenq. "Exploring the distribution and incentive effects of tax harmonization." In Empirical Approaches to Fiscal Policy Modelling. Springer Netherlands, 1993. http://dx.doi.org/10.1007/978-94-011-1538-4_12.

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Engelbrecht, Karel Jacobus Burger, and Muneer Hassan. "Solar Photovoltaic Panels Tax Rebate: Is the Tax Rebate the Right Tax Incentive Choice for South Africa?" In Towards Digitally Transforming Accounting and Business Processes. Springer Nature Switzerland, 2024. http://dx.doi.org/10.1007/978-3-031-46177-4_11.

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Mammen, Sheila, Frances C. Lawrence, and Jaerim Lee. "The Earned Income Tax Credit: An Incentive to Rural Employment." In Rural Families and Work. Springer New York, 2011. http://dx.doi.org/10.1007/978-1-4614-0382-1_10.

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Sihaloho, Maria Br, Iskandar Muda, and Nisrul Irawati. "The Effect of Profitability, Leverage, Incentive, and Gender Diversity on Tax Avoidance in Coal Sub-sector Companies Listed on the Indonesia Stock Exchange (IDX)." In Proceedings of the 19th International Symposium on Management (INSYMA 2022). Atlantis Press International BV, 2022. http://dx.doi.org/10.2991/978-94-6463-008-4_25.

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AbstractBased on financial report data published by coal sub-sector companies on the IDX website from 2018 to 2020, this study attempts to assess the effect of profitability, leverage, incentives, and gender diversity on tax avoidance. In this study, sampling was done with the use of the STATA program and multiple regression analysis tests on the target population. The total number of samples analyzed in this research was 63. The findings of this study reveal that profitability has a favorable and significant impact on tax avoidance, based on the tests that were conducted. Gender diversity and
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Castendyk, Oliver. "Tax Incentive Schemes for Film Production: A Pivotal Tool of Film Policy?" In Handbook of State Aid for Film. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-71716-6_32.

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Radzi, Shahril Nizam Md, Syarizal A. Rahim, Noor Raihani Zainol, Zuhairah Ariff, Munirah Mansyar, and Raja Rosnah Raja Daud. "Special Tax Scheme for Malaysia’s Social Enterprise: An Incentive for Public Good." In The Importance of New Technologies and Entrepreneurship in Business Development: In The Context of Economic Diversity in Developing Countries. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-69221-6_79.

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Kusumastuti, Hadining, and Adiza Fatin. "The Effectiveness of Tax Holiday as a Tax Incentive in Increasing Domestic Investment in the National Capital City (IKN)." In Advances in Social Science, Education and Humanities Research. Atlantis Press SARL, 2023. http://dx.doi.org/10.2991/978-2-38476-132-6_43.

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Conference papers on the topic "Tax Incentive"

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Cahyani, Angellina, Ka Tiong, and Stephanie Stephanie. "Effectivity of e-Filing, e-SAMSAT, Tax Incentive on Online Electric Motorcycles Drivers’ Tax Compliance in Indonesia." In 2024 3rd International Conference on Creative Communication and Innovative Technology (ICCIT). IEEE, 2024. http://dx.doi.org/10.1109/iccit62134.2024.10701099.

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Poltorak, A. S., D. Yu Onyshchenko, and B. R. Peshkova. "THE TAX INCENTIVE AS A FUNDAMENTAL BASIS FOR ENTREPRENEURIAL ENDEAVORS." In FOOD SECURITY OF UKRAINE IN THE CONDITIONS OF POST-WAR RECOVERY: GLOBAL AND NATIONAL DIMENSIONS. MYKOLAIV NATIONAL AGRARIAN UNIVERSITY, 2025. https://doi.org/10.31521/978-617-7149-86-5-93.

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The study explores tax incentives for entrepreneurship in Ukraine under martial law conditions. Measures of tax support are analyzed, including a moratorium on inspections, tax benefits for single tax payers, and exemption from liability for non-fulfillment of tax obligations. The European experience in tax incentive practices is also examined.
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Buckner, L. A. "Tax Incentive for Enhanced Oil Recovery Projects." In SPE/DOE Improved Oil Recovery Symposium. Society of Petroleum Engineers, 1994. http://dx.doi.org/10.2118/27781-ms.

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Anggoro, Damas Dwi, Rosalita Rachma Agusti, and Katharina S. Sarman. "Tax Incentive on Subsidized Housing in Kupang City." In 2nd Annual International Conference on Business and Public Administration (AICoBPA 2019). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.201116.038.

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Semenova, Nadezhda Nikolaevna. "About tax incentive of investment activity in Russia." In IX International applied research conference. TSNS Interaktiv Plus, 2016. http://dx.doi.org/10.21661/r-81142.

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Martynova, T. M. "TAX INCENTIVE INSTRUMENTS INNOVATION ACTIVITY IN THE RUSSIAN FEDERATION." In Modern Technologies in Science and Education MTSE-2020. Ryazan State Radio Engineering University, 2020. http://dx.doi.org/10.21667/978-5-6044782-5-7-46-51.

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Sadjiarto, Arja, Fenicia Santoso, and Kezia Nathasia. "Motivation Postures and Tax Incentive Towards Tax Compliance of SME in Surabaya During the Pandemic." In 5th International Conference on Tourism, Economics, Accounting, Management and Social Science (TEAMS 2020). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.201212.061.

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Gorgol, Andrzej. "Agricultural tax incentives to stimulate economic investment in Poland." In The XX International Scientific Conference "Functioning of Investments Financed from State Resources and from Other Sources in The Countries of Central And Eastern Europe". Temida 2, 2022. http://dx.doi.org/10.15290/ipf.2022.22.

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To induce a taxpayer to act in a manner consistent with the objectives of the tax policy of the state, it is necessary to apply appropriate tax instruments, which are measures for the implementation of the incentive function of agricultural tax. Th ese primarily include tax exemptions and reliefs. The subject of this study includes issues related to the use of tax instruments to stimulate the economic investments of agricultural taxpayers. The author’s research intention is to demonstrate the truthfulness of the thesis that the effectiveness of these incentives is not optimal and can be increa
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Ulises Solis Lastra, Javier. "Tax Incentive to Promote Research Development and Innovation in Peru." In 2018 IEEE Sciences and Humanities International Research Conference (SHIRCON). IEEE, 2018. http://dx.doi.org/10.1109/shircon.2018.8593197.

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Xu, Jian, and Zhenji Jin. "The Study on Tax Incentive Policies of China's Photovoltaic Industry." In 3rd International Conference on Science and Social Research (ICSSR 2014). Atlantis Press, 2014. http://dx.doi.org/10.2991/icssr-14.2014.116.

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Reports on the topic "Tax Incentive"

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Byrne, Peter D. Tax Incentives for FDI in Seven Latin American Countries. Inter-American Development Bank, 2002. http://dx.doi.org/10.18235/0008542.

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This paper compares the history of tax incentives in seven Latin American countries. It is an attempt to understand why countries enact tax incentive legislation; how countries measure the costs and benefits of such legislation; how such costs and benefits are viewed by the public; and what considerations have led to the repeal of such incentives. The information set forth below is the result of extensive interviews and correspondence with noted private and public sector tax experts in the countries reviewed. The information was collected over a two and one-half year period ending in September
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Stucchi, Rodolfo, and Alessandro Maffioli. Productive Development Policies and Innovation Spillovers through Labor Force Mobility: The Case of the Brazilian Innovation Support System. Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0011519.

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This paper focuses on two research problems. The first is to measure the direct impacts of innovation support measures in Brazil, and the second is to test the hypothesis of indirect effects of innovation policies on non-beneficiary firms through the labor mobility channel, whether resulting from direct support programs or indirect support via tax incentives. For this purpose, mobility is defined as the movement of workers in technical-scientific occupations, as identified by Araujo et al. (2009). It is found that, with the exception of a subvention program, direct support in the form of credi
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Romer, Christina, and David Romer. The Incentive Effects of Marginal Tax Rates: Evidence from the Interwar Era. National Bureau of Economic Research, 2012. http://dx.doi.org/10.3386/w17860.

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Poterba, James, and Todd Sinai. Income Tax Provisions Affecting Owner-Occupied Housing: Revenue Costs and Incentive Effects. National Bureau of Economic Research, 2008. http://dx.doi.org/10.3386/w14253.

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Brewer, Mike, Jonathan Shaw, and Monica Costa Dias. A lifetime perspective on the distributional and incentive effects of the tax system. The IFS, 2011. http://dx.doi.org/10.1920/ps.ifs.2024.0906.

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Quimba, Francis Mark, and Maureen Ane Rosellon. Impact of Government Incentive on MSME Innovation. Philippine Institute for Development Studies, 2019. https://doi.org/10.62986/dp2019.27.

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Micro, small, and medium enterprises (MSMEs) find it challenging to undertake innovation activities given their limited resources and capabilities. Studies on innovation in MSMEs have identified internal and external factors that affect innovation capabilities and activities, one of which is government support. Incentives such as tax deductions/credits, grants, subsidies and other similar instruments have been used by governments to promote innovation especially in MSMEs. Using the 2015 Survey of Innovation Activities of Establishments, this paper presents a profiling of innovation activities
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Galindo, Arturo, and Marcela Meléndez Arjona. Corporate Tax Stimulus and Investment in Colombia. Inter-American Development Bank, 2010. http://dx.doi.org/10.18235/0010933.

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This paper uses a yearly dataset of plant-level investment in Colombian firms during the period 1997 to 2007 to assess the impact of a tax incentive for firms that invest in fixed assets implemented in 2004. A positive and statistically significant correlation is found between the boom observed in investment and the adoption of the tax policy. However, the correlation vanishes when year-specific effects are controlled for. This result is robust to changes in the empirical specification, changes in estimation techniques, the inclusion of additional controls, and changes in the data set, among o
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Falk, Rahel, Julia Borrmann, Nadine Grieger, et al. Systemevaluierung der österreichischen Forschungsförderung und -finanzierung. Report 4: Tax Incentive Schemes for R&D. WIFO - Österreichisches Institut für Wirtschaftsforschung, 2009. http://dx.doi.org/10.22163/fteval.2015.59.

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Ebrahim, Amina, and Jukka Pirttilä. A policy for the jobless youth in South Africa: Individual impacts of the Employment Tax Incentive. UNU-WIDER, 2022. http://dx.doi.org/10.35188/unu-wider/2022/257-7.

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Brewer, Mike, Jonathan Shaw, and Monica Costa Dias. A lifetime perspective on the incentive and distributional effects of the UK tax system - IFS Seminar. The IFS, 2012. http://dx.doi.org/10.1920/ps.ifs.2024.0907.

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