Tax incentive for investor led stakeholder economy?

2021 ◽  
Author(s):  
Shann Turnbull
Keyword(s):  
Tax Incentive

Tax incentives of China’s investments in Zabaykalsky Krai: implementation of behavioral economic models

2020 ◽  
pp. 69-84
Author(s):  
Evgeniya Mikhailovna Popova ◽  
Irina Vitalevna Mezentseva
Keyword(s):  
Behavioral Economics ◽  
Tax Incentives ◽  
Human Mind ◽  
Investment Climate ◽  
Investment Activity ◽  
Investment Projects ◽  
Tax Incentive ◽  
Regional Budget ◽  
Subjective Aspect ◽  
Investment Process

Currently, the Russian regions apply a vast array of tools for regulating the investment process, including tax incentives. Active use of tax preferences is dictated by the fact that in the conditions of regional budget deficit, tax incentives, unlike subsidies, do not require direct budget expenditures for stimulating investment activity. However, the world experience demonstrates that tax incentives do not fall under the group of factors that strongly affect investment decisions. For determining the degree of preference of tax incentives in relation to other measures of regional support, a survey was carried among Chinese investors, who implement investment projects on the territory of Zabaykalsky Krai. The survey was based on a method of hierarchical analysis based on the special matrices by filed in by the investors. The acquired results displayed that out of ten measures of state support, tax incentives hold the eighth place. The calculated coefficient of the significance of tax incentives testifies to the low attractiveness of fiscal stimuli for the Chinese investors. The authora attempted to find the reasons for tax incentive not being in demand. The scientific novelty of this work consists in conducting the analysis of regional legislation that regulates the order of granting investment tax incentives based on the concept of behavioral economics. In the course of application of the provisions of behavioral economics, emphasis was made on the subjective aspect of the mechanism of preferential taxation. The reasonableness of considering such peculiarities of human mind as cognitive inertia and relativity is substantiated with regards to arranging the structure of tax incentives that would allow increasing the importance of tax incentives in formation of investment climate on the territory of Zabaykalsky Krai. The authors make recommendations on increasing the attractiveness of tax incentives among Chinese investors based on the concept of reference point and the effect of loss aversion.

Italy’s Tax Incentive Scheme for International Film Industry: An on Going Evaluation of Impact

2010 ◽  
Author(s):  
Francesca Medolago Albani ◽  
Barbara Bettelli ◽  
Paolo Boccardelli ◽  
Alessandra Priante
Keyword(s):  
Film Industry ◽  
Incentive Scheme ◽  
Tax Incentive

scholarly journals Tax-Exempt Status and Associated Factors among Charitable Foundations in China

2021 ◽  
Vol 13 (8) ◽  
pp. 4116
Author(s):  
Shuyang Wang ◽  
Xiaoyu Wu ◽  
Zhilin Li ◽  
Jing Hua Zhang
Keyword(s):  
Multivariate Logistic Regression Analysis ◽  
Positive Association ◽  
Key Factors ◽  
Charitable Organizations ◽  
Tax Incentive ◽  
Long Run ◽  
Point Increase ◽  
Charitable Foundations ◽  
Tax Exempt ◽  
Status Data

Tax exemption plays an important role in the sustainability of charitable organizations (COs). The 2016 Charity Law of China provides stronger tax incentives for charity donations. Using 767 observations of Chinese charitable foundations (CFs) during 2010–2018 from the China Foundation Center database and manually collected tax-exempt status data, this study applies multivariate logistic regression analysis to examine the association between tax-exempt status and related key factors, such as transparency and donation dependency. This study found that a one-point increase in the transparency score of a CF is associated with a 3.9 percentage points higher likelihood of having at least one type of tax-exempt qualification (OR = 1.039, p < 0.01). There is in general a significantly positive association between tax-exempt status and donation dependency of CFs in China. After 2016, the CFs responded actively to the tax incentive provided by the Charity Law, which in return requires a higher level of transparency. These results suggest that taxation under the legal system may effectively function to promote the sustainability of charity foundations in China in the long run. Further studies are needed to explore in-depth why CFs with advanced tax-exempt qualifications concentrate in Beijing and Shanghai.

scholarly journals PROSPEK PENERAPAN PP NO. 35 TAHUN 2007 SEBAGAI PENGATURAN INSENTIF PERPAJAKAN UNTUK MENDORONG PENINGKATAN R&D

2009 ◽  
Vol 39 (2) ◽  
pp. 207
Author(s):  
Brian Amy Prastyo
Keyword(s):  
Research And Development ◽  
Government Policy ◽  
Government Regulation ◽  
Domestic Market ◽  
Huge Amount ◽  
Tax Incentive ◽  
The Republic ◽  
Conducting Research ◽  
The Right ◽  
Recent Government

AbstrakThis article elaborates on tax incentive for research and development area.In recent government policy of the Republic Indonesia has governed underthe Government Regulation number 35 year 2007. The author deems thatthat regulation has some fundamentals weakness. The policy toward taxincentive commonly should make corporation can save in huge amount. Thataspect is also contained disadvantage to be abused. Hence abuse throughduty free privilege could happen like on imported goods selling which isimported by that privilege abuse in domestic market. Under the author sightsthen government ought to launch any exclusive policy for certain companythat has significant program to conducting research and development. Thenthe author advises to protect that policy also must be secured by worthysystem of incentive's application will be approved to the right one only

scholarly journals Effectiveness of Tax Incentives of Hard-To-Recover Oil Reserve Development

2019 ◽  
Vol 8 (10S) ◽  
pp. 399-403
Keyword(s):  
Oil And Gas ◽  
Tax Incentives ◽  
Gas Production ◽  
Market Development ◽  
Oil And Gas Production ◽  
Technological Breakthrough ◽  
Tax Incentive ◽  
The Usa ◽  
Geological Formations ◽  
Oil And Gas Sector

The present-day stage of the world hydrocarbon market development is characterized by the growing share of oil and gas production from the fields related to hard-to-recover reserves in terms of different criteria, which is a consequence of technological breakthrough in the USA. The strategic task of Russian oil and gas sector is to intensify the development of such fields with governmental support in the form of tax incentives. The goal of this research is to consider dynamics of oil production from the fields related to Bazhenov, Abalak, Domanic, and Khadumsk geological formations with enormous hydrocarbon potential thanks to tax incentives. The research method used is statistical analysis. The research results have shown the effectiveness of tax incentives, but due to absence of native development technologies, the effectiveness of incentives is evened, which requires different approaches to the tax incentive system.

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