Results 11 to 20 of about 18,966 (261)

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

Tax expenditure and the treatment of tax incentives for investment [PDF]

open access: yesEconomics, 2019
Abstract Governments use tax expenditures to boost investment, innovation and employment. However, these schemes are largely opaque, costly and often ineffective in reaching their stated goals. They also frequently trigger unwanted side effects. In order to improve the performance of these tools, the authors present three concrete policy
Agustín Redonda   +7 more
openaire   +7 more sources

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

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

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

Tax Incentives for Intellectual Transformation of Companies

open access: yesФинансы: теория и практика
The subject of this study is the tax incentives that promote the intellectual transformation of Russian companies. The objective of the article is to assess the role of stimulating tax policy in ensuring the intellectual transformation of business ...
A. V. Tikhonova   +4 more
doaj   +1 more source

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