Tax incentives

The research paper examines the potential implications of the Global Minimum Tax on the tax regime and investment landscape in Vietnam. The study surveyed large-scale FDI companies in Vietnam and revealed the utmost concern of foreign investors on the potential application of Pillar 2 in Vietnam, which is about the prevailing incentive schemes being left inefficient. As a result, FDI attraction competitiveness might be undermined in certain aspects.

13p longtimenosee09 08-04-2024 2 1   Download

This primary objective of this investigation is to investigate the relationship between tax system, entrepreneurship, tax incentives and country economy growth with the mediation effect of supply chain management. The analysis of the order and procedure for tax revenues for the treasury, the role of tax revenues in increasing the revenue of the state budget, the value of tax incentives in the business activity of business entities and increasing the country's budget, as well as the effectiveness of tax administration in the Republic of Kazakhstan has been performed in this article.

7p longtimenosee06 27-03-2024 4 2   Download

Continued part 1, part 2 of ebook "Game theory in management accounting: Implementing incentives and fairness" provides readers with contents including: cooperative models - models of fairness and its applications; fair distribution of cooperation gains in supply chains - a justification program from an economic point of view; the pre-kernel as a fair division rule for some cooperative game models; a talmudic approach to bankruptcy problems; sharing the costs of access to a set of public goods; a shapley value for games with authorization structure; corporation tax games - an application of...

237p mocthanhdao0210 19-11-2023 7 5   Download

The research objects are the Law on Enterprise Income Tax, the Law on Value-Added Tax, decrees and circulars guiding these laws. The methods used in this study are: Desk Research and Theoretical Research. Results of this study show that the legal framework of tax incentives for startups is incomplete.

8p viindra 06-09-2023 9 4   Download

Continued part 1, part 2 of ebook "Export-Import theory, practices, and procedures (Second edition)" provide readers with content about: financing techniques and vehicles; export regulations and tax incentives; import procedures and techniques; intellectual property rights;... Please refer to the part 2 of ebook for details!

455p kimphuong0712 02-08-2023 11 5   Download

The paper "Key elements of tax competitiveness of Viet Nam’s tax system in comparison with other countries in the world" studies the theoretical issues of tax competition, especially clarifies the key elements and constituent factors of tax competition, assesses Vietnam’s tax competitiveness in comparison with other countries in the world and proposes some recommendations to ensure Vietnam’s tax competitiveness in the most beneficial way to the economy

15p nhanchienthien 25-07-2023 5 4   Download

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 article uses a meathical approach to study documents on the experiences of countries such as USA, Russia, China, Singapore ... in the planning of financial policies that support and promote individual economic development. The author has pointed out the financial support in countries including direct support from the state budget and indirect support in the form of tax incentives, credit assistance.

14p nhanchienthien 25-07-2023 7 3   Download

This thesis analyses the Australian resources equity market reaction to the 2010 resource tax announcements. These taxes were explicitly designed to meet tax neutrality conditions. Tax neutrality implies that taxes should not incur substitution effects that result in economic inefficiency. These taxes were intended to generate revenue (i.e., an income effect) while not distorting economic incentives.

428p runthenight04 02-02-2023 4 2   Download

Lecture Taxation - Chapter 6: Corporate Income Tax (CIT). After studying this section will help you understand: concept, characteristics and role of CIT, specify taxable subjects and taxpayers of current CIT of Vietnam, define tax base, tax period and tax rate of current CIT of Vietnam,...

37p gongyuefei 10-08-2021 23 1   Download

After completing this chapter, students will be able to: Describe how the Scarcity Principle applies to choices involving health, use the incentive principle to explain why health care costs have been rising so rapidly, discuss pollution taxes and effluent permits as a means to reduce the cost of improved air quality,...

39p tradaviahe15 23-02-2021 15 2   Download

The purpose of the paper was to investigate the role of fiscal incentives in driving foreign direct investment (FDI) inflows into the Ghanaian economy based on data from 1975 to 2017 with the Eclectic paradigm as the theoretical basis. FDI inflows was the dependent variable whiles trade openness, corporate tax rate, exchange rate and market size were the independent variables with corporate tax rate as the main explanatory variable of interest.

10p trinhthamhodang9 10-12-2020 19 0   Download

In this article, the author will analyze and assess the state of affairs of the Government’s preferential tax policies and the tax avoidance in the form of transfer pricing in Vietnam by foreign investors. Following after are recommendations to complete the tax incentive policies and prevent tax avoidance in the form of transfer pricing of foreign investors.

10p tamynhan6 14-09-2020 8 1   Download

Chapter 10 - Using economics to make better policy decisions. After completing this chapter, students will be able to: Describe how the Scarcity Principle applies to choices involving health, use the incentive principle to explain why health care costs have been rising so rapidly, discuss pollution taxes and effluent permits as a means to reduce the cost of improved air quality,...

22p nanhankhuoctai10 23-07-2020 14 1   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

The aim of this paper was to evaluate the effect of tax incentive for domestic private investment over the period 1982 to 2017. The study adopts quantitative method and descriptive design of research respectively. To this end, secondary data have been collected from pertinent government authorities and World Bank. Descriptive statistical analysis has been used to analyze the trends of domestic investment, tax revenue and tax incentive of Ethiopia.

11p tociitocii 24-04-2020 26 1   Download

In this study the objective is to discuss the question of “to what extent incentive policies applied after 1980 have realised targeted economic policies” and to make an assessment of it. In addition, by touching upon the role and function of incentive policies in economic policies, the situation after 1980 in Turkey will be determined insofar as statistical data permit.

15p nguyenminhlong19 21-04-2020 14 0   Download

In this chapter, the following content will be discussed: Optimal tax theory uses the tools of welfare economics to provide another view of the efficiency and equity considerations of tax design. In general, taxes: Should have horizontal and vertical equity, should be neutral concerning economic incentives, should be administratively easy, should have low compliance costs.

19p thiendiadaodien_8 24-02-2019 33 4   Download