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Financial Incentives and their Impact for Attracting FDI Survey with Foreign Investitures in Albania
Journal of Knowledge Management, Economics and Information Technology , 2011,
Abstract: Introduction to market economy brought the need to attract FDI in Albanian economy. Governments of different countries often used several incentives to attract foreign investors. In this aspect, Albania has attempted to attract FDI by applying several measures in order to create a favorable environment to foreign investments. This study considers the relation between demanders of financial aspects taking into account thus the incentive packages, the business sector where these packages are applied, tax levels and the opportunity for foreign investments in the coming years. In order to provide thorough information, the study will be focused on analyzing the conclusions of the interviews made to foreign investors who have their activity on Albania. The study will include also the results of a statistical analysis. It is used to verify if there exist a relation between incentives and FDI level. The contingency test is χ2.
Tax Incentives, Competition and Welfare  [PDF]
Claudio Andre Gondim Nogueira
Modern Economy (ME) , 2012, DOI: 10.4236/me.2012.35080
Abstract: The main objective of this paper is to analyze the impacts of the concession of tax incentives as a tool for entry promotion in a developing region. The simple model and the numerical example presented indicate that the adoption of tax incentives can cause very important effects. The productive structure could be heavily changed and production could increase improving conditions to consumers that benefit from the larger output and lower prices. Furthermore, the need for strategic action by the government in order to increase the chance of success of their development strategies is also emphasized, especially if one considers that firms often behave strategically.
FDI and Economic Growth: Does WTO Accession and Law Matter Play Important Role in Attracting FDI? The Case of Viet Nam  [cached]
Nguyen Dinh Chien,Zhang Ke Zhong,Tran Thi Giang
International Business Research , 2012, DOI: 10.5539/ibr.v5n8p214
Abstract: This study focused on the impact of FDI on economic growth in the entire of Vietnam and in the provinces which are ranked differently on socio - economic conditions. Based on a panel dataset of 64 provinces and cities in Vietnam and used the fixed - effects estimation method for econometric models, the empirical results show that FDI has a positive impact on economic growth of Vietnam in the period 2000 - 2010. This effect in the provinces with better socio - economic conditions was stronger than in the provinces with worse socio- economic conditions. Promulgating Unified Enterprises and amending Investment Law in 2005 as well as accessing to WTO in 2007 have affected positively in attracting FDI in the period 2006 - 2010. However Law factor has a more positive and stronger impact on FDI attraction of Vietnam than WTO accession. In addition, the study examines the impact of FDI on economic growth by different regions in Vietnam. The results show that FDI has a positive impact on economic growth only exists in 4 of 6 regions of Vietnam in the period 2000 - 2010.
Tax Incentives of Organizations in the Modernization  [PDF]
Fedina Vera Vladimirovna
Sovremennaa Ekonomika : Problemy, Tendencii, Perspektivy , 2011,
Abstract: This article discusses the tax benefits for organizations that purchase objects that have high energy efficiency and high energy efficiency class. Submitted by calculation of savings on property tax for three years. A procedure for accelerated depreciation charges of raising factors. Also examines the accounting system to record credit transactions and interest on the loan in the tax records.
Mohd Zaini Abd Karim,Yusairi Othman
Asian Academy of Management Journal , 2005,
Abstract: Foreign direct investment (FDI) plays an important role in the rapid economic development of the newly industrializing and developing economies of Southeast Asia. In terms of the regions attractiveness, ASEAN region is a leading recipient of FDI flows in the developing world, with five ASEAN countries in the top 20 developing-countries recipients of long-term global capital flows from 1997 to 1998. While the creation of AFTA may help FDI inflows to ASEAN countries, China's entry into World Trade Organization (WTO) will be the opposite and has caused a great deal of worry to ASEAN countries. The objective of this paper is to empirically determine the effect of ASEAN Free Trade Area (AFTA) and China's entry into WTO on the inflows of FDI into ASEAN countries. To achieve the objectives, Seemingly Unrelated Regression (SUR) method was used to estimate the FDI equation. In general, the results indicate that the establishment of AFTA had a positive effect on FDI inflows to ASEAN countries while China's entry into WTO is the opposite.
Measuring the Effects of Corporate Tax on Corporate Income: The Role of Corporate Income Tax Incentives at Regimanuel Gray (Ghana) Ltd.  [PDF]
Simon Suwanzy Dzreke, Manasey Franklin Dzreke
American Journal of Industrial and Business Management (AJIBM) , 2016, DOI: 10.4236/ajibm.2016.61001
Abstract: Three problems were identified in this study. The first aspect of the problem is that Ghana’s housing market is not affordable for many lower-income Ghanaians, in contravention of the Government of Ghana’s goal of creating a more affordable housing market. The second aspect of the problem is that it is not known whether the Government of Ghana’s corporate income tax incentive for low-cost housing developers has been successful in raising income for developers. The third aspect of the problem is that Regimanuel Gray (Ghana) Ltd. does not yet have a sound empirical basis on which to weigh low-cost versus non-low-cost housing projects in its portfolio. The objective of the study was to determine whether tax incentives at Regimanuel Gray (Ghana) Ltd. were positively associated with company income. It was found that there was a) a statistically significant (p < 0.01) difference between mean income associated with low-income housing (M = $12,567,370, SD = 1,324,085) and mean income associated with non-low-income housing (M = $139,639,000, SD = 6,095,264) and b) a statistically significant (p < 0.01) difference between mean ROI associated with low-income housing (M = 1.415, SD = 0.1721062) and mean ROI associated with non-low-income housing (M = 15.948, SD = 1.226073). The contribution of the study was thus to discover that it is economically inefficient for Regimanuel Gray to engage in low-cost housing projects under the current tax break scheme. The main recommendations emerging this analysis are that a) Regimanuel Gray ought to dedicate more of its productive resources to non-low-cost housing and b) Regimanuel Gray ought to press the government harder for more tax incentives to build low-cost housing.
The Potential of Implementing Property Tax Incentives on Green Building in Malaysia
American Journal of Economics , 2013, DOI: 10.5923/j.economics.20130302.01
Abstract: Green building concepts are widely accepted and practiced worldwide. The aim of green building is to reduce building impact on environment and human health and in a meantime conserve natural resources. Many initiatives have been carried out in order to support green building development. Many incentives has been offered and provided as a means to support the development of green buildings in Malaysia. The participation of local authority in supporting green buildings is very sound. As an initiative, the local authority can participate in green building by providing property tax incentives on green building within their jurisdiction area. United Stated has applied and implemented property tax incentives on green buildings earlier since year 1975. There are 3 types of model that have been applied in 44 counties in US which are property tax exemption, property tax reduction and property tax credit. Nevertheless, each of these models was developed according to LEED’s green criteria. Whereby Malaysia are using GBI green criteria as listed in GBI’s Malaysia. Therefore, this paper focus on entitle technology or component on each LEED’S green criteria that been used in property tax incentives in order to establish property tax incentives according to GBI on green buildings in Malaysia. This is essential in order to explore the potential of property tax incentives on green building to be implementing in Malaysia.
FDI and Economic Growth Relationship: An Empirical Study on Malaysia  [cached]
Har Wai Mun,Teo Kai Lin,Yee Kar Man
International Business Research , 2009, DOI: 10.5539/ibr.v1n2p11
Abstract: Foreign direct investment (FDI) has been an important source of economic growth for Malaysia, bringing in capital investment, technology and management knowledge needed for economic growth. Thus, this paper aims to study the relationship between FDI and economic growth in Malaysia for the period 1970-2005 using time series data. Ordinary least square (OLS) regressions and the empirical analysis are conducted by using annual data on FDI and economy growth in Malaysia over the 1970-2005 periods. The paper used annual data from IMF International Financial Statistics tables, published by International Monetary Fund to find out the relationship between FDI and economic growth in Malaysia case. Results show that LGDP, LGNI and the LFDI series in Malaysia are I(1) series. There is sufficient evidence to show that there are significant relationship between economic growth and foreign direct investment inflows (FDI) in Malaysia. FDI has direct positive impact on RGDP, which FDI rate increase by 1% will lead to the growth rate increase by 0.046072%. Furthermore, FDI also has direct positive impact on RGNI because when FDI rate increase by 1 %, this will lead the growth increase by 0.044877%.
An empirical criticism of the "FDI development" convention
Marc Lautier,Fran?ois Moreau
Revista de Economia Contemporanea , 2012,
Abstract: Pro-Foreign Domestic Investment (FDI) policies have become a pillar of the development convention. While the literature has provided numerous studies on the effects of FDI on growth and investment in host country, very little is known about how domestic investment itself affects FDI inflows. The paper is an attempt to fill this gap. Evidences from a large cross-country sample (68 countries), over a long period (1984-2004), show that lagged domestic investment has a strong influence on FDI inflows in the host economy, implying that domestic investment is a strong catalyst for FDI in developing countries and that multinational companies do follow economic development.
Tax Incentives for Industry Synergy in Nigeria: A Pragmatic Proprietary System Advocacy
J Ohaka, PUC Agundu
African Research Review , 2012,
Abstract: Tax incentives are quintessential fiscal provisions designed by core industry-driven governmental authorities to attract and empower investors in strategic sectors of the economy. In Nigeria, several booster reliefs are obtainable, but many industrialists show soft spot for investment tax credit (ITC) and re-investment allowance (RIA). This study, thus, examined the potency of these specifications in redefining corporate financial performance, particularly in terms of return on equity (ROE). Using financial (secondary) data obtained from a net sample of 58 firms quoted on the Nigerian Stock Exchange (NSE); the correlation, regression and Z-test analytical results were vividly in the affirmative. Leveraging on the outcomes, therefore, a Tax Incentive – Corporate Profitability Impact Model (TICPIM) is conceptualized and presented herein, to accord meaningful impetus to a pragmatic proprietary system advocacy (PPSA), which is expedient for the Nigerian economy. It is expected that these tax appeals and ideals would conscientiously grow critical industries in nation to greater productive and competitive heights.
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