Tax holiday as an incentive policy tool
Yükleniyor...
Dosyalar
Tarih
2020
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
Tax holidays can be defined as elimination or reduction of the tax for a period of time. Countries may go for tax holiday practice primarily for promoting investments or for various purposes. However, tax holidays imposed by governments have been criticized in various ways. Because in practice, there is contradiction in terms about what tax holiday is and what exemption is and what should be included as an exception. Because in practice there is a conceptual ambiguity regarding what should be considered within the scope of tax holiday, what in exemption and what in exception. Therefore, the study primarily clarifies the concept of tax holiday and then discuss as to what should be understood from the concept of tax holiday.
Açıklama
Anahtar Kelimeler
Tax holiday, Incentive, Investments, Exemption
Kaynak
Journal of Economics and Public Finance
WoS Q DeÄŸeri
Scopus Q DeÄŸeri
Cilt
6
Sayı
1
Künye
Nar, M. (2020). Tax Holiday as an Incentive Policy Tool. Journal of Economics and Public Finance, 6(1), 1–6.
