Tax Incentives To Have Limited Impact
- Ð¨Ð›Ð¯Ð¥Ð˜ Ð’Ð”ÐžÐ¡ÐšÐžÐÐÐ›Ð•ÐÐÐ¯ ÐœÐ•Ð¥ÐÐÐ†Ð—ÐœÐ£ ÐžÐŸÐžÐ”ÐÐ¢ÐšУ... Лєгостаєва, О. О.; Самородова, Н. М.; Стешенко, Ю. І. // Financial & Credit Activity: Problems of Theory & Practice;2015, Vol. 1 Issue 18, p130
this article describes the main disadvantages and ways of improvement of corporate income taxation mechanism in Ukraine. There is examined influence of income tax rate and exemptions on revenues to the state budget. It is analyzed the dynamics of budget losses due to preferential enterprise...
- Are tax incentives biased against small firms in Thailand? Boadway, Robin W.; Flatters, Frank // Journal of Developing Areas;Fall96, Vol. 31 Issue 1, p75
Evaluates the tax incentives in Thailand set by the Board of Investment and whether they discriminate against small businesses. Marginal efficiency of capital theory; Minimum capital requirements and firm sizes; Hurdle rates of return; Policy considerations.
- Thailand - manufacturing base for 600-million consumer market. Tran, Alan // Automotive Industries;Apr2013, Vol. 193 Issue 2, p114
The article focuses on the goal of Thailand to become a hub for production for the 600 million consumers in the Association of South East Asian Nations (ASEAN) Economic Community (AEC). The Thailand Board of Investment (BOI) implements an investment promotion policy. The BOI cites several...
- Investment Incentive Zones and Regional Tax Incentive Policy in the People's Republic of China. Cho, Stella; Tung, Samuel // International Tax Journal;Fall98, Vol. 24 Issue 4, p81
Examines the income tax incentives and investment incentive zones (IIZ) policies in China. Creation of economic zones in 1980; Comparison of the income tax incentive policies of IIZ in terms of tax holidays and concessionary tax rates; Details on the income tax incentives policies.
- Give us a break. Freeman, Peter // Bulletin with Newsweek;06/06/2000, Vol. 118 Issue 6227, p73
Reports that the 2000 financial year will see changes in Australia's income tax rates. Need to defer income and capital gains whenever possible; Best approach with respect to expenses; Projects with tax breaks from the government.
- Rates and allowances. // Accountancy;Apr90, Vol. 105 Issue 1160, p19
Reports on the income tax and main personal allowances in Great Britain for 1990-1991. Increase in the main income tax allowances; Percentage of increase in main personal allowances; Maintenance payments; Independent taxation of husband and wife.
- Forestry. // Accountancy;Apr88, Vol. 101 Issue 1136, p60
This article reports on a proposal by the British Chancellor that commercial woodlands be wholly removed from the scope of income tax and corporation tax. Thus, expenditure on planting and maintaining the trees will not be allowed as a tax deduction against other income, and the proceeds from...
- Corporate Taxation and Dividend Behaviour. Feldstein, M. S. // Review of Economic Studies;Jan70, Vol. 37 Issue 1, p87
There is now a substantial body of theory and evidence to suggest that corporate investment is responsive to changes in retained earnings. If this inference is correct, tax policies that are able to influence the level and timing of corporate saving may have important effects on economic growth...
- New 'invest in Ireland' tax package. // Accountancy;Mar1979, Vol. 90 Issue 1027, p15
Reports the improvement of the package tax incentives in Ireland. Introduction of a ten percent corporation tax; Exemption of export profits from taxation; Application of the standard tax rate to all manufacturing profits.