Results 1 to 10 of about 18,890 (261)

Financial subsidies, tax incentives, and new energy vehicle enterprises' innovation efficiency: Evidence from Chinese listed enterprises. [PDF]

open access: yesPLoS ONE, 2023
Financial subsidies and tax incentives play essential roles in the innovation efficiency of enterprises. This paper selects Chinese listed NEV enterprises from 2010 to 2022 as a research sample and investigates various impacts under various circumstances.
Binhua Qian
doaj   +2 more sources

The effect of tax incentives practices on the sustainability of micro, small and medium enterprises in Ethiopia during the outbreak of corona virus pandemic [PDF]

open access: yesJournal of Innovation and Entrepreneurship, 2022
Purpose This study was aimed to identify the effect of tax incentive practices on the sustainability of MSMEs during an outbreak of coronavirus pandemic in Ethiopia.
Kanbiro Orkaido Deyganto
doaj   +2 more sources

Tax Incentives, Tax Enforcement, and Enterprise R&D Investment: Evidence From Chinese A-Share Listed [PDF]

open access: yesFrontiers in Psychology, 2022
This study investigates the relationship between tax incentives, tax enforcement, and R&D investment in Chinese enterprises. Tax compliance is an important part of organizational behavioral psychology, which will impact organizational innovation ...
Ying Sun
doaj   +2 more sources

The role of government fiscal and tax incentives in green technology innovation and enterprise development: implications for human health and hygiene [PDF]

open access: yesFrontiers in Public Health
PurposeThis study aims to examine how government fiscal and tax incentives facilitate the development and application of green technologies, promoting corporate environmental responsibility and improving public health and hygiene.MethodsThe study ...
Yinghong Shi, Jing Ge
doaj   +2 more sources

Tax Incentives and Taxpayer Compliance of Micro, Small and Medium Enterprises: The Moderating Role of Tax Literacy

open access: yesJournal of Economics, Business & Accountancy Ventura, 2022
The government's tax incentives for MSMEs during this pandemic are expected to increase taxpayer compliance. This study aims to provide empirical evidence of the effect of tax incentives during the COVID-19 pandemic on Micro, Small and Medium Enterprises
Selviana Lelan Naitili   +2 more
doaj   +1 more source

Analysis of the Participation of Micro, Small, and Medium Enterprises (MSMEs) Taxpayers in Utilizing Tax Incentives Affected by the COVID-19 Pandemic

open access: yesTIJAB (The International Journal of Applied Business), 2021
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.
Imam Agus Faisol, Tito IM. Rahman Hakim
doaj   +1 more source

The amendment of the legal regulation of the institution of tax incentative in the Russian Federation

open access: yesПравоприменение, 2022
The article is devoted to the institution of tax incentives, which is currently significant important for the development of the Russian state, that is objectively determined by the essence of tax incentives, which consists in intensifying the legal ...
B. A. Fedosimov
doaj   +1 more source

Tax incentives in the countries of the visegrad four [PDF]

open access: yesProblems and Perspectives in Management, 2018
Tax incentives are a tool of regional policy. When providing investment incentives, conditions for their provision must be clearly defined. It is necessary to coordinate investment incentives at the state level with redistribution of EU funds.
Jana Simonidesová   +4 more
doaj   +1 more source

THE IMPACT OF PREFERENTIAL TAXATION ON THE STIMULATION OF INVESTMENT PROCESSES IN UKRAINE IN THE CONTEXT OF THE EXPERIENCE OF EU MEMBER STATES [PDF]

open access: yesAkademičnij Oglâd, 2023
In modern conditions, one of the main tasks of the fiscal mechanism is to create favorable conditions for maintaining and activating investment processes at the micro level.
Viktoriia Rudenko   +3 more
doaj   +1 more source

Tax holidays and profit-repatriation rates for FDI firms: the case of the Czech Republic

open access: yesHumanities & Social Sciences Communications, 2023
The Czech Republic has been a promising destination for foreign investors due to its locational advantages and tax-incentive policy. However, the profit-repatriation rate in the country is extremely high, which results in less capital being available for
Duong Hoang Vu   +2 more
doaj   +1 more source

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