Results 11 to 20 of about 1,020,523 (253)

The role of tax incentives in a trio of Sub-Saharan African economies : a comparative study of Nigerian, South African and Kenyan tax law. [PDF]

open access: yes, 2008
PhDThis Thesis evaluates the role of tax incentives in promoting sustainable economic development in developing countries, comparing the South African and Kenyan experiences with that of Nigeria, with a view to suggesting ways in which Nigerian tax ...
Oyetunde, Samson Oyebode
core   +4 more sources

PROPOSED FRAMEWORK FOR TAX INCENTIVES IN THE OIL SECTOR FROM AN ENVIRONMENTAL PERSPECTIVE [PDF]

open access: yesJournal of Environmental Science, 2017
Tax system's role as part of the established environmental policy is almost non-existent in Egypt, where tax measures applied only to grant an exemption for machines and new equipment imported from the customs tax or allowing in some cases to deduct ...
Mohamed, S. A   +2 more
doaj   +1 more source

Management equity incentives and corporate tax avoidance: Moderating role of the internal control

open access: yesFrontiers in Psychology, 2023
IntroductionUnder the modern enterprise system, the principal-agent relationship can cause a conflict of interest between the two power counterparts, thus affecting the degree of corporate tax avoidance. As a tool to align the interests of management and
Xie Wenwu   +4 more
doaj   +1 more source

Tax incentives and green innovation—The mediating role of financing constraints and the moderating role of subsidies

open access: yesFrontiers in Environmental Science, 2022
Government intervention is increasingly vital due to the dual externalities of green innovation. We explored the relationship between tax incentives, subsidies, and green innovation.
Cong Wang   +3 more
doaj   +1 more source

THE EFFECTIVENESS OF LAND AND BUILDING TAX (PBB) INCENTIVES IN MAKASAR CITY

open access: yesIBLAM Law Review, 2023
This research was conducted with the objectives of (1) To find out and analyze the effectiveness of giving Land and Building Tax (PBB) incentives in Makassar City, (2) To analyze the Implementation of Land and Building Tax (PBB) Incentive Policies in ...
Indirwan Dermayasair   +2 more
doaj   +1 more source

The Role of Tax Consultants in the Effective Use of Scientifically Oriented Benefits [PDF]

open access: yesФинансовый журнал
In recent years, the perimeter of tax incentives aimed at supporting technical progress and intended for IT companies and radio-electronic industry organizations has been significantly expanded.
Milyausha R. Pinskaya   +1 more
doaj   +1 more source

The Influence of The Covid-19 Pandemic on Tax Avoidance

open access: yesJurnal Economia, 2023
The Covid-19 pandemic contributes to the slowdown of Indonesia's economy; therefore, the government provides tax incentives to particular sectors during this pandemic.
Ivonne Caroline Wicaksono   +1 more
doaj   +1 more source

The role of tax incentives in the alleviation of corporate over-financialization: Evidence from China

open access: yesInternational Review of Economics & Finance
Tax incentives, as an important auxiliary means for the government to stabilize the market, are crucial in motivating corporations to move from virtual to real.
Chaohui Xu, Xiangrui Chao
doaj   +1 more source

Anteseden pemanfaatan insentif PPh final UMKM di masa pandemi

open access: yesKeberlanjutan, 2022
The utilization of tax incentives, especially the incentive of final income tax of MSMEs (micro, small, and medium enterprises), is still considered low from the predetermined allocation.
Usman Nur Hamzah
doaj   +1 more source

Tax Incentives : Using Tax Incentives to Attract Foreign Direct Investment

open access: yes, 2003
The increasing mobility of international firms and the gradual elimination of barriers to global capital flows have stimulated competition among governments to attract foreign direct investment, often through tax
Morisset, Jacques
core   +1 more source

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