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Policy Matters: Tax Incentives For Business Investment

Author

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  • Nargiza Yakubova

    (Tashkent Institute of Finance)

Abstract

The purpose of this paper is to analyze the effects of the use of tax incentives on business investment performance in developing and transitional countries based in best international practices and some empirical evidence. The reasons are overviewed and, the costs and benefits of introduction of tax incentives are examined. The empirical evidence of effectiveness of tax investment incentives is studied in countries such as China, India, Russia, Uzbekistan. The conclusions are drawn, and recommendations are given on further implication of tax investment incentives in countries with transition economy.

Suggested Citation

  • Nargiza Yakubova, 2013. "Policy Matters: Tax Incentives For Business Investment," European Journal of Business and Economics, Central Bohemia University, vol. 8(1), pages 20-231:8, September.
    • Handle: RePEc:aad:ejbejj:v:8:y:2013:i:1:p:20-23
    DOI: 10.12955/ejbe.v8i1.123
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    More about this item

    Keywords

    Business TaxTax Incentives; Investment; Subsidies.;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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