Open AccessTax incentives as an element of the state's economic policy
Author(s) -
Niiara Demiroglu
Publication year - 2020
Publication title -
kant
Language(s) - English
Resource type - Journals
ISSN - 2222-243X
DOI - 10.24923/2222-243x.2020-37.13
Subject(s) - tax credit , tax incentive , incentive , tax reform , public economics , ad valorem tax , value added tax , indirect tax , economics , state income tax , tax haven , deferral , depreciation (economics) , double taxation , direct tax , business , economic policy , microeconomics , finance , profit (economics) , capital formation , financial capital
The article considers the necessity and relevance of tax incentives, and its types: "tax holidays", "tax haven", "tax havens", "investment credit", "accelerated depreciation", "tax deferral". The goals of economic tax incentives are systematized. The classification of tax benefits is generalized. Conclusions are drawn about the need to assess the effectiveness of tax incentives.