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Dissertations / Theses on the topic 'Tax Incentive'

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Published: 4 June 2021
Last updated: 26 July 2025

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1

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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2

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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3

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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4

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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5

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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6

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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7

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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9

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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10

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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11

Dusitnanond, Sirinya. "Revenue department versus board of investment : the challenges of the tax incentive system and FDI promotion in Thailand." Thesis, Brunel University, 2011. http://bura.brunel.ac.uk/handle/2438/8366.

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This thesis examines the use of tax incentives to promote foreign direct investment (FDI) in Thailand and the issues arising out of the way in which the Thai revenue system has chosen to implement these incentives. Thailand experiences sporadic political unrest, and has been affected by regional and global economic crises. Since FDI appears to increase economic growth and help the host country to achieve sustainable development, the Thai government has a clear policy to encourage FDI. Tax incentives have become a significant weapon in the Thai government’s arsenal for encouraging this aim. Thi
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12

Wu, Kaishu. "The Interaction of Incentive and Opportunity in Corporate Tax Avoidance: Evidence from Financially Constrained Firms." Thesis, University of Oregon, 2018. http://hdl.handle.net/1794/23753.

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I hypothesize and find that the variation in corporate tax avoidance is jointly determined by firms’ incentive and opportunities to avoid taxes. Specifically, the positive relation between financial constraints (my proxy for an incentive to avoid taxes) and tax avoidance is significantly stronger for firms with high tax planning opportunities (TPO), where TPO is the distance between a firm’s actual and predicted ETRs. I further show that firms with TPOs based on high permanent (temporary) book-tax differences exhibit more permanent (temporary) book-tax differences under financial constraints.
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13

Bornemann, Tobias, and Benjamin Oßwald. "The Effect of Intellectual Property Boxes on Innovative Activity & Effective Tax Rates." WU Vienna University of Economics and Business, Universität Wien, 2019. http://epub.wu.ac.at/6059/1/SSRN%2Did3115977.pdf.

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We investigate whether and to what extent the adoption of an intellectual property box increases innovative activity and the extent to which different types of firms benefit financially. We examine the adoption of the intellectual property box in Belgium because it allows us to cleanly identify the impact on innovative activity and effective tax rates. Our results indicate an overall increase in innovative activity as proxied by patent applications, grants, and highly-skilled employment, at the expense of patent quality. We also provide evidence that firms with patents on average enjoy 7.2% to
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14

Mentz, Melanie. "Share incentive schemes in South Africa : an analysis of company law, accounting and income tax implications." Thesis, Nelson Mandela Metropolitan University, 2013. http://hdl.handle.net/10948/d1021109.

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In the last decade South Africa saw the introduction of s 8C into the Income Tax Act, no.58 of 1962, the introduction of IFRS 2 into the International Financial Reporting Standards and the promulgation of the 2008 Companies Act. Each of these changes is relevant to and impact on the consequences flowing from executive share incentive schemes, from the perspective of both the employer company offering the scheme and the employee participating in the scheme. The aim of this study was to analyse, from the employer company’s perspective, the implications of each discipline in isolation, as well as
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15

Climaco, Carissa Gizelle. "Tax credits for housing : the experience of the New Hampshire Community Development Finance Authority investment incentive program." Thesis, Massachusetts Institute of Technology, 1996. http://hdl.handle.net/1721.1/65234.

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16

Horan, Kevin. "Evaluating the Energy Returns of Investment-Based Incentive Programs: The Case of Oregon's Business Energy Tax Credits." Thesis, University of Oregon, 2011. http://hdl.handle.net/1794/11992.

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x, 59 p.<br>Governments around the world provide financial incentives to encourage renewable energy generation and energy conservation. The primary goals of these efforts are to mitigate climate change and improve long-term energy independence by reducing reliance on fossil fuels. The consensus in the energy incentive literature is that performance-based incentives, which fund energy output, are more cost efficient than investment-based incentives, which fund capital input. This thesis uses a 30-year case study of Oregon's Business Energy Tax Credit (BETC) program to argue that investment-base
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17

Colombo, Daniel Gama e. "Economic analysis of innovation tax incentives in Brazil: essays on the impacts of law 11,196/05 on industrial innovation." Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/12/12140/tde-01092017-171755/.

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The objective of this thesis is to empirically assess how the tax incentives of Law 11,196/05 have affected the landscape of private industrial innovation in Brazil. The main point is to verify to what extent this tax relief has contributed to the fostering of innovation in the country. To achieve this broad objective, three specific research questions were devised as axes of investigation, and they are addressed in each of the stand-alone papers that comprise this thesis. I begin by assessing whether the incentives have impacted the volume of innovation investment of beneficiary firms. This f
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18

Jonas, Samantha. "A critical analysis of the tax efficiency of share incentive schemes in relation to employees in South Africa." Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/71766.

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Thesis (MAcc)--Stellenbosch University, 2012.<br>ENGLISH ABSTRACT: Share incentive schemes have become an important part of the remuneration package of employees in South Africa. Employers offer share incentive schemes to employees in order to attract and retain high quality workers while aligning the interests of the employees with those of the shareholders. Employees are motivated to participate in share incentive schemes due to the opportunity to invest in their financial future, as well as the opportunity to share in the economic success and growth of the employer company. Due to the
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19

Jeanes, Michael Keith. "Tax incentives for the production and use of sustainable energy - a comparison between South Africa and Brazil." Diss., University of Pretoria, 2013. http://hdl.handle.net/2263/41252.

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Sustainability has become an emphasised universal topic in recent years, especially just after the turn of the second millennium. Leaders from a wide range of disciplines and geographic locations have congregated to discuss their very real energy concerns and the potential solutions available to address them. Various notable conferences have been held from the World Summit on Sustainable Development in Johannesburg, South Africa in August 2002 to the more recent annual World Future Energy Summit held in Abu Dhabi, United Arab Emirates in January 2013. South Africa and Brazil form part of th
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20

Azarafshar, Roshanak. "Three Essays on the Effects of Government Taxation and Incentive Policies on Consumers' New Vehicle Purchase Decisions." Thesis, Université d'Ottawa / University of Ottawa, 2018. http://hdl.handle.net/10393/38478.

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Chapter 1. This chapter aims to find the effects of financial point of sales incentives on the sales of electric vehicles across the Canadian provinces from September 2012 to December 2016. The findings of my study indicate that purchase incentives cause the sales of new electric vehicles to increase by 8 percent on average due to a $1000 increase in incentives. I find that 47% of electric vehicle sales across the rebating provinces (Ontario, Quebec, and British Columbia) are attributed to the purchase incentives. Results of my counter-factual simulations imply that the cost of eliminating one
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21

Moholola, Johannes Makgokolla. "A critical comparison of tax incentives for small, medium and micro enterprises between South Africa and Australia." Diss., University of Pretoria, 2010. http://hdl.handle.net/2263/31068.

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The South African Revenue Service (SARS) introduced tax incentives for the small, medium and micro enterprises (SMMEs) in 2001. These incentives were introduced to assist small business in stimulating economic activity, creating jobs and alleviating poverty. This policy decision is not unique to South Africa. Many other countries offer incentives to small businesses for a variety of reasons, which may differ from country to country. However, it is generally understood that small businesses often face challenges which require the State to intervene in the form of tax incentives. South Africa op
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22

Zaro, Cláudio Soerger. "Efeito tributário na configuração do sistema de remuneração gerencial." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-05052015-101612/.

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O presente trabalho busca verificar qual a influência da tributação sobre os incentivos dos sistemas de remuneração e se o efeito da tributação e de incentivos diferencia-se entre níveis hierárquicos. A literatura de teoria de agência sugere que maior ênfase nos propósitos de incentivo da remuneração culminará em maior proporção de pagamentos via bônus anuais. A consulta da legislação tributária, por sua vez, cria a expectativa de que a priorização de propósitos tributários na determinação das formas de remuneração refletirá em maior proporção de participação nos lucros. Essa ordenação diferen
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23

Teixeira, Ricardo Santos. "Research on the survival of beneficiaries of business tax incentives Cearà in the period 2005 to 2010." Universidade Federal do CearÃ, 2012. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=7906.

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nÃo hÃ<br>The purpose of this study is to analyze the survival of companies located in the State of Ceara and beneficiary of tax incentive within the Industrial Development Fund, specifically within the Industrial Development Incentive Program. Such benefit was created in 1979 and is currently the main fundraising tool of the new companies or the expansion tool of the existing companies in the State.The statistical technique of survival analysis of the nonlinear KAPLAN-MEIER nonparametric method was used, comparing the results of the beneficiary companies with the results of the non-beneficiar
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24

Saroute, Renata Roquetti. "A captação de recursos de empreendimentos socioculturais no Estado de São Paulo." Universidade de São Paulo, 2018. http://www.teses.usp.br/teses/disponiveis/12/12142/tde-24082018-122910/.

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O presente trabalho visa compreender teórica e empiricamente como empreendimentos socioculturais, com sedes e iniciativas no Estado de São Paulo, captam os seus recursos financeiros, sob três aspectos principais: estratégia, estrutura e fontes de captação de recurso. Entende-se como empreendimentos socioculturais, aqui nomeados, as iniciativas que utilizam a cultura e a arte como ferramentas de transformação social, objetivando o acesso à cultura artística, bem como à formação educacional, por via das mesmas, de indivíduos que não poderiam vivenciá-las devido às suas condições sociodemográfica
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25

Dowlatyari, Marie. "The rouanet law: funding cultural projects or a creative industry in Brazil?" reponame:Repositório Institucional do FGV, 2017. http://hdl.handle.net/10438/19172.

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Submitted by Marie Dowlatyari (marie.dowlatyari@sciencespo.fr) on 2017-11-27T13:57:24Z No. of bitstreams: 1 2017 11 24_Master Thesis.pdf: 698852 bytes, checksum: 0809cc472101f4735eb6dd199f2e8ba9 (MD5)<br>Approved for entry into archive by Josineide da Silva Santos Locatelli (josineide.locatelli@fgv.br) on 2017-11-28T12:00:58Z (GMT) No. of bitstreams: 1 2017 11 24_Master Thesis.pdf: 698852 bytes, checksum: 0809cc472101f4735eb6dd199f2e8ba9 (MD5)<br>Made available in DSpace on 2017-11-28T12:31:17Z (GMT). No. of bitstreams: 1 2017 11 24_Master Thesis.pdf: 698852 bytes, checksum: 0809cc472101f4
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Seisdedos, Ana Paula Ganzaroli Martins. "Incentivos fiscais na reciclagem de resíduos sólidos: a tributação ecológica e seu impacto no desenvolvimento econômico sustentável." Universidade Presbiteriana Mackenzie, 2015. http://tede.mackenzie.br/jspui/handle/tede/1178.

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Made available in DSpace on 2016-03-15T19:34:29Z (GMT). No. of bitstreams: 1 Ana Paula Ganzaroli Martins Seisdedos.pdf: 705844 bytes, checksum: fe82a6159a9f9a54af54825112861a50 (MD5) Previous issue date: 2015-12-09<br>This paper will address the concept of solid waste, as they are being managed in the country, and demonstrate the successful models that are already underway. Looking at the ratio of the cost of conventional solid waste management and the economic advantages of selective collection and recycling, try to give the work a lot more than just a theoretical vision, but also a practic
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27

Krejčová, Dita. "Daňová podpora výzkumu a vývoje." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193812.

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Research and development is one of the technological indicators of developed countries. The vast majority of investment in this area comes from the private sector, it is therefore in the interests of each state to support the private sector investments in research and development. This thesis deals with the tax support of research and development in each of country of OECD. Subsequently the thesis describes tax incentive for research and development in the Czech Republic and the aim of the thesis is to test the hypothesis whether the tax incentive in Czech Republic has increased due to legisla
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28

Poole, Richard. "The use of tax incentive measure in conjunction with carbon taxes to reduce greenhouse gas emissions and achieve economic growth: a comparative study with lessons for South Africa." Thesis, Rhodes University, 2013. http://hdl.handle.net/10962/d1001607.

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In 1997 industrialized nations, the Third Conference of the Parties to the United Nations Framework Convention on Climate Change, met in Kyoto, Japan to sign a treaty (the “Kyoto Protocol”) in terms of which industrialized nations would be required to reduce their greenhouse gas emission by at least five percent below 1990 levels by the end of the “first commitment period” 2008-2012. South Africa is not regarded as an industrialized nation, but nonetheless acceded to the Kyoto Protocol in 2002. The literature reviewed in the present research reveals that, although idealistic, the Kyoto Protoco
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29

Whitehead, Jake Elliott. "The expected and unexpected consequences of implementing energy efficient vehicle incentives." Thesis, Queensland University of Technology, 2015. https://eprints.qut.edu.au/84928/12/84928%20Jake%20Whitehead%20Thesis.pdf.

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Completed as part of a Joint PhD program between Queensland University of Technology and the Royal Institute of Technology in Stockholm, Sweden, this thesis examines the effects of different government incentive policies on the demand, usage and pricing of energy efficient vehicles. This study outlines recommendations for policy makers aiming to increase the uptake of energy efficient vehicles. The study finds that whilst many government incentives have been successful in encouraging the uptake of energy efficient vehicles, policy makers need to both recognise and attempt to minimise the poten
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Altuna, Diaz Sergio Daniel. "El efecto de las transferencias del Programa de Incentivos a la Mejora de la Gestión Municipal sobre la recaudación del impuesto predial." Bachelor's thesis, Universidad Peruana de Ciencias Aplicadas (UPC), 2020. http://hdl.handle.net/10757/653657.

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El presente trabajo de investigación busca encontrar en que forma las transferencias del Programa de Incentivos a la Mejora de la Gestión Municipal afectan el nivel de recaudación del impuesto predial por parte de los gobiernos locales. Con un panel de datos para 34 municipalidades para el periodo 2010-2018, estimamos una ecuación que recoge la relación entre ambas variables empleando un modelo econométrico de efetos fijos. Los resultados muestran que las transferencias afectan negativamente la recaudación del impuesto predial actuando como un sustituto de ingresos.<br>This paper seeks to find
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31

Sioncke, Yoann. "Fiscalité et innovation." Thesis, Paris 1, 2017. http://www.theses.fr/2017PA01D082.

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L'innovation est aujourd'hui l'une des variables essentielles de la croissance économique et de l'emploi. Toutefois, son financement est complexe. Ce qui justifie l'intervention des pouvoirs publics. Ainsi en France, la puissance publique dispose de deux outils principaux pour inciter les entreprises à augmenter leurs dépenses de R&amp;D, les aides directes et apparentées et les incitations fiscales. Toutefois, c'est une mesure d'aide fiscale, le crédit d'impôt recherche (CIR), qui constitue le dispositif majeur de soutien à l'innovation en France. Puissant instrument d'encouragement à la R&am
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Svobodová, Ivana. "Komparace investičních pobídek pro vybranou společnost v České a Slovenské republice." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2019. http://www.nusl.cz/ntk/nusl-402005.

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The master´s thesis contains a theoretical definition of investment incentives in selected countries, specifically these countries are the Czech Republic and the Slovak Republic. In addition, the calculations of IVEP, a.s investment incentives are compared, when an investment event is being carried out in the Czech Republic and the Slovak Republic. Finally, the advantage of an investment event in selected countries is evaluated.
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33

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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Gaertner, Fabio B. "CEO After-tax Compensation Incentives and Corporate Tax Avoidance." Diss., The University of Arizona, 2011. http://hdl.handle.net/10150/145277.

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I examine the association between CEOs' after-tax incentives and their firms' levels of tax avoidance. Economic theory holds that firms should compensate CEOs on an after-tax basis when the expected tax savings generated from incentive alignment outweigh the incremental compensation demanded by CEOs for bearing additional tax-related compensation risk. Using publicly available data, I estimate CEOs' after-tax incentives and find a negative relation between the use of after-tax incentives and effective tax rates. While the results suggest that greater use of after-tax measures in CEO compensati
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35

Prochásková, Petra. "Náklady na výzkum a vývoj z daňového pohledu." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-12304.

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Diploma thesis is concerning questions about tax inventives for research and development. Theoretical part is defining research and development and describing individual possibilities of support for research and development with emphasis on indirect support and its tools. Core of practical part is comparison of approach to R&D expenditures of research and development in selected tax systems of OECD countries and present circumstances in Czech Republic. Outcome of this thesis is several recommendations for czech tax policy in area for support for research and development.
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Martins, Filho Luiz Nestor. "A política fiscal para micro e pequenos empreendimentos e o imposto sobre a circulação de mercadorias e serviços." Escola de Administração da Universidade Federal da Bahia, 2012. http://repositorio.ufba.br/ri/handle/ri/17345.

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Стадник, М. В. "Адміністрування податку на прибуток: вітчизняні реалії і міжнародні орієнтири". Thesis, Ірпінь, 2019. http://ir.stu.cn.ua/123456789/18356.

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Стадник, М. В. Адміністрування податку на прибуток: вітчизняні реалії і міжнародні орієнтири : дис. ... канд. екон. наук : 08.00.08 / М. В. Стадник. - Ірпінь, 2019. - 313 с.<br>У дисертаційній роботі поглиблено теоретичні основи й здійснено розробку практичних рекомендацій щодо потенційних векторів розвитку адміністрування податку на прибуток підприємств в Україні. Узагальнено та систематизовано категоріальний апарат фінансової науки в межах досліджуваної проблематики. Вивчено теоретико-методичні основи системного дослідження сутності адміністрування податків та базисні теорії походження приб
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38

Mbethe, Thubelihle. "Tax incentives : are they an instrumental feature of African tax systems?" Diss., University of Pretoria, 2019. http://hdl.handle.net/2263/74956.

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39

Bomfim, Gilson Pacheco. "Incentivos tributários: conceituação, limites e controle." Universidade do Estado do Rio de Janeiro, 2014. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=7881.

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A presente pesquisa destina-se a estudar os incentivos tributários. Espécie de norma tributária indutora, os incentivos tributários ainda não receberam a atenção devida por parte dos estudiosos do direito tributário. Atento ao volume cada vez maior de recursos envolvendo incentivos tributários, assim como a necessidade de se conferir maior transparência e responsabilidade na gestão do gasto público, esse trabalho dedica-se a estudar essa ainda pouco explorada figura, extremando-a de figuras parecidas, com as quais não raras vezes é confundida. Embora não haja uma conceituação constitucional ou
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40

Neto, Celso de Barros Correia. "O avesso do tributo: incentivos e renúncias fiscais no direito brasileiro." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-15082013-084732/.

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O texto discute o conceito e o regime jurídico dos incentivos e das renúncias fiscais no ordenamento jurídico brasileiro. Essas medidas jurídicas resultam do exercício da mesma competência legislativa que fundamenta a cobrança de tributos, mas os problemas jurídicos que suscitam não são exatamente os mesmos que se apresentam ordinariamente no debate tributário. Mais do que simplesmente normas tributárias, as leis que instituem incentivos fiscais configuram instrumentos para intervir na realidade social e modificá-la e precisam ser assim examinadas. Já não se trata apenas de resguardar o intere
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41

Guceri, Irem. "Tax incentives, R&D and productivity." Thesis, University of Oxford, 2014. http://ora.ox.ac.uk/objects/uuid:bd82c1ac-cade-4717-8411-eb577d002ecf.

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This thesis explores the causal relationships between tax incentives, research and development (R&D) and productivity. Using R&D survey data from the United Kingdom (UK) Office for National Statistics and administrative data on corporation tax returns from HM Revenue and Customs, I first conduct empirical analyses of tax incentive policies for R&D, and then estimate the elasticity of output with respect to firms' own R&D efforts as well as external R&D performed by neighboring firms in technology and product space. In the first two chapters which focus on tax incentive policies and their evalu
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42

Henriques, Elcio Fiori. "O regime jurídico do gasto tributário no direito brasileiro." Universidade de São Paulo, 2009. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-15062011-153003/.

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Os benefícios fiscais produzem efeitos financeiros similares aos das despesas públicas, mais especificamente as subvenções, na medida em que ambos são instrumentos utilizados para transferir ao particular beneficiado recursos financeiros que a priori pertenceriam ao Estado. Nesse sentido, foi criado nos Estados Unidos nas décadas de 1960 e 1970 o conceito de tax expenditure, traduzido para o português para renúncia de receita ou gasto tributário, o qual representa a quantificação dos efeitos financeiros dos benefícios fiscais. Tal enunciado quantitativo, uma vez integrado ao processo orçamentá
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43

Scherer, Tiago Vasconcelos. "A influência da política de incentivo fiscal nacional no desempenho inovativo das empresas beneficiárias." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2013. http://hdl.handle.net/10183/88084.

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O Brasil esta em defasagem tecnológica na corrida pela inovação, principalmente se comparado às economias mais desenvolvidas. O incentivo fiscal à inovação, introduzido pela Lei do Bem – Lei 11.196/05, é uma das principais políticas públicas voltadas a P,D&I. Junto a um conjunto de incentivos diretos e indiretos às empresas nacionais, intensificados a partir de 2004, o incentivo fiscal visa desonerar os gastos das organizações com as atividades de P&D, fomentando a inovação para que o país seja mais competitividade pelo incremento de valor dos produtos desenvolvidos em seu território. O Minist
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44

Corazza, Paulo. "Incentivos fiscais à inovação tecnológica." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2015. http://hdl.handle.net/10183/132963.

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O presente trabalho trata dos incentivos fiscais à inovação tecnológica nas esferas federal e estadual apresentando um estudo de caso de uma grande empresa gaúcha na fruição do incentivo federal.São apresentados os principais conceitos pertinentes à legislação que regulamenta os incentivos, bem como os requisitos necessários para as empresas usufruírem dos benefícios fiscais em um ambiente tributário complexo e restritivo, como é o caso do ambiente tributário brasileiro. Nessa linha, são apresentados os principais aspectos referentes a planejamento tributário, os conceitos de evasão e elisão f
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45

Lung, Pui-lan Stella. "The impact of tax rates and tax incentives on foreign direct investment locational choice in China /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B20650942.

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46

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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Nortje, Dola. "A literature study of renewable energy tax incentives." Diss., Pretoria : [s.n.], 2009. http://upetd.up.ac.za/thesis/available/etd-06152009-154240/.

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48

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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Silva, Natalie Matos. "As cláusulas de tax sparing e matching credit nos acordos de bitributação." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/2/2133/tde-23032017-145757/.

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Este estudo tem por escopo analisar o conceito das cláusulas de tax sparing e matching credit, os principais argumentos favoráveis e contrários à utilização desses mecanismos e as hipóteses em que tais cláusulas são adotadas, nos âmbitos nacional e internacional. Sabe-se que, em um primeiro momento, a Organização para a Cooperação e Desenvolvimento Econômico (OCDE) chegou a recomendar a utilização das cláusulas de tax sparing nos acordos de bitributação celebrados entre países com graus diferentes de desenvolvimento econômico, como uma forma de atrair investimentos para os países menos desenvo
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Lin, Zejun. "China's tax incentives for foreign investment enterprises, a case study of developing countries' application of tax incentives for attracting foreign direct investment." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 1998. http://www.collectionscanada.ca/obj/s4/f2/dsk2/tape15/PQDD_0004/MQ28266.pdf.

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