The Role of Tax Incentives in the Promotion of Innovation and Entrepreneurship: A Time and a Place

Evans, Chris; Joseph, Sally-Ann

doi:10.1007/978-3-031-10119-9_3

Cited by 5 publications

(4 citation statements)

References 42 publications

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“…It is possible that if it is reflected within the framework of the current legislation, the proposed concept will require some revision. However, in any case, all previous scientific studies [ [1][2][3][4][5][6][7][8][9][10] either investigated certain aspects of this issue or studied the experience of other countries. None of the scientists who investigated this issue proposed to form an integrated system of preferential taxation within a particular country.…”

Section: Discussion Of Results Of Investigating the Criteria For The ...mentioning

confidence: 99%

“…Within the framework of study [5], the inexpediency of using a generalized approach to the establishment of joint tax benefits at the level of international regulation was substantiated. It is proved that tax benefits should be determined individually, taking into account all factors of economic development of a particular territory or region.…”

Section: Literature Review and Problem Statementmentioning

confidence: 99%

“…All the above works [1][2][3][4][5][6][7][8][9][10] indicate the focus of scientific research on solving certain aspects or manifestations of the impact of tax benefits on the process of technological renewal. No studies have been identified within which a comprehensive concept of measures for tax incentives for innovation processes and technology transfer would be formed.…”

Section: Literature Review and Problem Statementmentioning

confidence: 99%

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Directions for the implementation of regulatory means for the application of tax benefits in the general system of regulatory regulation of technology support means

Bondarenko

Shulga

Kapustnyk

et al. 2023

EEJET

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This paper substantiates the expediency of conducting scientific research into the formation of the concept of tax benefits within the framework of technology transfer, which would meet the strategic interests of the state and business needs. The study is aimed at finding the optimal level of tax benefits within the existing means of state support for the introduction of new technologies. It is proved that the effectiveness of preferential taxation depends on the area of implementation, the level of the economy, the sustainability and immutability of tax legislation. Normative means of formation of a system of preferential taxation of innovation activity and technology transfer within the legal system are proposed, namely: 1) a candidate for tax benefits from the state must undergo a special permitting procedure for confirming its legal status; 2) the system of tax benefits for participants in innovative relations and technology transfer should include two options for tax systems. On the one hand, there should be a system of tax benefits based on a preferential rate of income tax, value added tax, and an increased level of depreciation. On the other hand, a special type of simplified taxation system should be implemented, which should contain special (preferential) rates for paying a single tax; 3) the types of activities that can be carried out by business entities wishing to receive tax benefits should be limited by law. Such activities should include only those that carry out activities in the field of social production of goods. The results of the study take into account the world experience of using similar means of support and can be used in the formation of regulatory means for regulating these relations

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Section: Discussion Of Results Of Investigating the Criteria For The ...mentioning

confidence: 99%

Section: Literature Review and Problem Statementmentioning

confidence: 99%

Section: Literature Review and Problem Statementmentioning

confidence: 99%

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Directions for the implementation of regulatory means for the application of tax benefits in the general system of regulatory regulation of technology support means

Bondarenko

Shulga

Kapustnyk

et al. 2023

EEJET

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“…The significance of tax revenues in the context of national economies is underscored by several salient considerations: Tax revenues serve as the financial bedrock that sustains an array of public amenities, spanning from educational services and healthcare provisions to public safety initiatives and infrastructure enhancements. Tax policies, when deftly crafted, can be harnessed to spur or harmonize economic growth; for instance, tax concessions or incentives can incentivize heightened corporate investments (Evans and Joseph, 2022). Moreover, tax revenues can be marshaled to buttress principles of social equity and mitigate income disparities, fostering a more equitably distributed societal dividend (Seven, 2023).…”

Section: The Relationship Between Tax Revenues and Economic Growthmentioning

confidence: 99%

Teoriden Pratiğe Ekonomi Politikaları ve Dönüşümü I

Naimoğlu,

Demir,

Gök

et al. 2023

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İktisat bilimi her şeyden önce analitik düşünme yöntemidir ve bu yöntem, bireysel ve sosyal yaşamın her alanına uygulanabilmektedir. İktisat öncelikli olarak, “insan” ile ilgili bir “sosyal bilim” dalıdır. Birey ve toplum ile ilgili her konu, iktisadın inceleme ve araştırma kapsamına girmektedir. Bu kapsamda iktisat bilimi, mikro ve makro düzlemde bireyi ve toplumu ilgilendiren birçok konuya neden-sonuç bağlamında analizler geliştirerek, politikalar ve önermeler ortaya koyarak katkı sağlamaya çalışır. Bu politikalar zaman içinde, gerek bilimsel dünyadaki değişimler gerekse içinde yaşanılan dünya koşullarının değişimi ile birlikte belli oranda revizyona yada değişime tabi olabilir.. Bu bakış açısı doğrultusunda, hazırlanan ve iki cilt olarak gerçekleştirilen bu eser, değişik disiplinden gelen ve farklı çalışma alanlarına sahip genç bilim adamları, akademisyen ve araştırmacıların çalışmalarından derlenerek oluşturulmuştur. Kitap, öncelikle teorik bilgi ile bu teorik bilginin analitik yansıması arasında etkileşim sağlayarak, güncel ve elzem iktisadi konulara, yeni yaklaşımlar sunmaktadır. Eserlerde ele alınan konular, gerek farklı disiplinlerin bakış açısını yansıttığı gerekse teori ile pratiğin bir yansıması olarak gerçekleştiği için dikkat çekici bir durum arz etmektedir. Bu çalışmada öncelikle, ülkeler için en temel makroekonomik sorun olan “ekonomik büyüme” konusuna dair farklı ve yeni bakış açıları ortaya konulmuş, ekonomik büyüme ve iktisat politikaları haricinde kamu harcama politikaları ve etkinliği, enflasyon ve işsizlik ile ilgili mücadele politikaları, enerji ve iklim politikaları, dış ticaret politikaları, finansal ve bankacılık kesimi ile ilgili politikalar ile birlikte tarım sektörü ve bu sektörün ekonomik etkileri ile ilgili bölümlere yer verilmiştir. Ayrıca bu eserde, makroekonomik bakış açılarına ilaveten mikro ekonomik bakış açılarına da yer verilmiştir. Bu bağlamda firma verimliliği, faktör verimliği, piyasalar ile ilgili konular üzerinden genel ekonomik durum ile ilgili politika önermeleri ortaya konularak, hazırlanan bu çalışmaya metodolojik bir zenginlik kazandırılmıştır.

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The Relationship Between Macroeconomic Variables and Economic Growth: A Research on Upper Middle Income Economies

Naimoğlu

2023

Teoriden Pratiğe Ekonomi Politikaları Ve Dönüşümü I

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This research delves into an extensive examination of the influence of Foreign Direct Investments (FDI), exports, tax revenues, domestic savings, and the labor force on the economic growth trajectories of 20 upper-middle-income economies. Spanning the period from 1990 to 2021, data sourced from the World Bank database were meticulously analyzed. Findings indicate that FDI, tax revenues, domestic savings, and the labor force exhibit predominantly positive impacts on economic growth, with FDI emerging as a significant driver due to its role in technology transfer, workforce training, and job creation. Tax revenues contribute to public service financing and economic stability, while domestic savings foster new businesses and infrastructure development. A growing labor force, coupled with enhanced productivity, stimulates innovation and economic growth. Surprisingly, exports display a modestly negative impact on growth, suggesting limited influence from external demand fluctuations. Policy recommendations include improving investment environments, fostering competitiveness in exports, efficient tax policies, incentivizing savings, and investing in education and skill development programs. Tailoring these recommendations to individual country contexts is crucial for sustainable economic growth. The novelty of this study lies in its exploration of these variables as a cohesive set for this group of nations, which has not been previously examined.

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The Role of Tax Incentives in the Promotion of Innovation and Entrepreneurship: A Time and a Place

Cited by 5 publications

References 42 publications

Directions for the implementation of regulatory means for the application of tax benefits in the general system of regulatory regulation of technology support means

Directions for the implementation of regulatory means for the application of tax benefits in the general system of regulatory regulation of technology support means

Teoriden Pratiğe Ekonomi Politikaları ve Dönüşümü I

The Relationship Between Macroeconomic Variables and Economic Growth: A Research on Upper Middle Income Economies

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