Income tax incentive policy

Research results show that Vietnam’s corporate income tax incentive policy has been applied quite effectively, especially in attracting investment, promoting economic growth and realising social goals. However, to meet the requirements of sustainable economic development, corporate income tax incentive policy in Vietnam should be reconsidered to improve properly. Some major solutions would given after the results and discussion in the research.

10p nhanchienthien 25-07-2023 8 4   Download

The results show that although corporate income tax rates in many countries, including Vietnam, have been continuously adjusted for a long time, there is a «race to the bottom» in the coming time is unlikely to happen. Besides, the paper has also proposed a number of policy recommendations to ensure sustainable economic development as well as ensure tax competitiveness of Vietnam.

9p nhanchienthien 25-07-2023 5 2   Download

Corporate income tax incentives are considered as the general trend of countries around the world. Over the years, Viet Nam has had many preferential policies on income tax rates for domestic enterprises, especially small and medium-sized enterprises. This is an important measure to promote the development of these enterprises. This document use the method of synthesis of documents in order to analyse the effectiveness of these incentives.

7p nhanchienthien 25-07-2023 7 4   Download

This paper investigated the impact of fiscal incentives on firm performance in the Dominican Republic. Although the literature on tax incentives is large, the impact of tax incentives on companies has been less studied and is the subject of intense debate. The analysis, carried out on the period from 2006 to 2015, uses panel data models with fixed and random effects to evaluate the relationship between corporate tax incentives and firm-level performance indicators opportunely selected.

15p nguyenanhtuan_qb 09-07-2020 19 2   Download

Taxes matter! Nobody seriously doubts this. Yet many finance textbooks keep entirely quiet about tax issues. It is well-known that investors and enterprises strive to maximize their income net of taxes, yet business schools rarely teach their stu- dents how tax effects impact business decisions. Ignoring tax effects will typically lead to investor decisions that are wrong froma real world perspective.

423p layon_5 28-03-2013 62 15   Download

As an emphasis of this point, consider the contrast between the studies of tax evasion and in- formality. Tax evasion studies primarily focus on incentives to evade and enforce. 1 By contrast, studies of informality, usually in developing countries, consider ine¢ ciencies in production, hu- man capital accumulation, and implications to industry composition. 2 A goal of this paper is to bridge some of this gap by studying the industry distribution of semiformal income.

51p enterroi 01-02-2013 47 3   Download

Over the years, the EITC has played different tax policy, labor market, and antipoverty roles. In section 3.2, we review the political history of the EITC, its rules, and its goals, and we provide a broad set of program sta- tistics that summarize its growth and coverage. Various goals of the pro- gram occasionally come into conflict. For example, when the EITC was in- creased as part of the 1993 budget bill, it was singled out as an important antipoverty program that has positive (relative to alternatives) labor mar- ket incentives.

49p enterroi 01-02-2013 46 3   Download