An Empirical Analysis to the Impact of Tax Incentives on FDI after WTO

The impact of tax incentives on the investment attractiveness of bonds for retail investors is assessed in the article. The paper presents a comparative empirical analysis of investment attractiveness of Russian bonds and bank deposits for domestic retail investors. We identify investment preferences of retail investors in Russia, analyze investment characteristics of deposits in Russian banks and a variety of bonds available for retail investors. Given the tax benefits of the recently introduced Individual Investment Account, we show that the real yield of investment in government bonds is over eight times higher than the yield of bank deposits. Despite higher risks of investing in bonds, we conclude that government bonds taking into account the tax benefits of the Individual Investment Account could be a realistic alternative to bank deposits for Russian retail investors.

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Overcoming stereotypes of renewable energy

Voprosy Ekonomiki ◽

10.32609/0042-8736-2019-4-124-136 ◽

2019 ◽

pp. 124-136

Author(s):

Victor D. Gazman

Keyword(s):

Renewable Energy ◽

Empirical Analysis ◽

Energy Generation ◽

New Paradigm ◽

Financial Instrument ◽

Promising Direction ◽

Investment Projects ◽

Power Stations ◽

New Generation ◽

The Impact

The article considers prerequisites for the formation of a new paradigm in the energy sector. The factors that may affect the imminent change of leadership among the energy generation are analyzed. The variability of the projects of creation and functioning of power stations is examined. The focus is made on problematic aspects of the new generation, especially, storage and supply of energy, achieving a system of parity that ensures balance in pricing generations. The author substantiates the principles of forming system of parities arising when comparing traditional and new generations. The article presents the results of an empirical analysis of the 215 projects for the construction of facilities for renewable energy. The significance and direction of the impact of these factors on the growth in investment volumes of transactions are determined. The author considers leasing as an effective financial instrument for overcoming stereotypes of renewable energy and as a promising direction for accelerated implementation of investment projects.

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Does Korea’s ODA Contribute to the promotion of Economic Cooperation? An Empirical Analysis of the impact of ODA on Korean Exports and Overseas Direct Investment

Korean Journal of Public Administration ◽

10.24145/kjpa.56.3.6 ◽

2018 ◽

Vol 56 (3) ◽

pp. 169-203

Author(s):

Kyung-pyo Kang ◽

Jun-mo Kang

Keyword(s):

Empirical Analysis ◽

Direct Investment ◽

Economic Cooperation ◽

The Impact

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Globalization, Poverty, Environmental Degradation and Economic Growth Nexus: Empirical Analysis of SAARC Regions

Studies of Applied Economics ◽

10.25115/eea.v39i1.3757 ◽

2020 ◽

Vol 39 (1) ◽

Author(s):

Adiqa Kiani ◽

Ejaz Ullah ◽

Khair Muhammad

Keyword(s):

Economic Growth ◽

Sri Lanka ◽

Empirical Analysis ◽

Environmental Degradation ◽

Negative Relationship ◽

Policy Makers ◽

Significant Negative Relationship ◽

The Impact

The main objective of this study is to investigate the impact of poverty, globalization, and environmental degradation on economic growth in the selected SAARC countries. This study is employed panel Autoregressive Distributive Lag (ARDL) technique for empirical analysis using selected SAARC regions including India, Pakistan, Bangladesh, Nepal and Sri Lanka over the period of 1980 to 2018. Globalization impacts economic growth positively and significantly. In addition to this the significant negative relationship is found between population and economic growth. The results show that poverty is positively related with environmental degradation. Furthermore, the results indicate that globalization is positively and significantly associated with environmental degradation in the SAARC region. Finally, the results show that urbanization is positive and significantly associated with environmental degradation, which could be the serious concerns for the policy makers to control.

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Assessment of sensitivity of the efficiency of regional tax spending towards investment attractiveness of the types of economic activity carried out by the residents of advanced development territory

Теоретическая и прикладная экономика ◽

10.25136/2409-8647.2020.1.32495 ◽

2020 ◽

pp. 98-110

Author(s):

Evgeniya Mikhailovna Popova ◽

Guzel Mukhtarovna Guseinova ◽

Sergei Borisovich Milov

Keyword(s):

Economic Activity ◽

Socioeconomic Development ◽

Federal District ◽

Tax Incentives ◽

Capital Investments ◽

The Subject ◽

Investment Process ◽

The Impact ◽

Advanced Development

The deficit of subnational budgets and deceleration capital investments in multiple Russian regions increase the relevance of research aimed at improvement of tax incentivizing practice of the regional investment process. The studies focused on determination of the impact of socioeconomic and institutional factors upon the efficiency of investment tax expenses obtained wide circulation within the foreign scientific literature. The subject of this article is the assessment of sensitivity of the efficiency of regional tax expanses towards investment attractiveness of the types of economic activity carried out by the residents of territories of advanced socioeconomic development, created in the subjects of Far Easter Federal District. The scientific novelty and practical values of this research consists in substantiation of the reasonableness of assessment of investment attractiveness of the types of economic activity that are stimulated by tax incentives. Methodology for assessing investment attractiveness is proposed and tested. The conclusion is made that in case of low investment attractiveness of the type of economic activity, which was planned to support by tax incentives, it is required to conduct and additional analysis to avoid unjustified tax expanses.

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ICT SMEs, Performance, Absorptive Capacity and Transformative Capacity

Restaurant Business ◽

10.26643/rb.v118i3.7988 ◽

2019 ◽

Vol 118 (3) ◽

pp. 178-188

Author(s):

Yeon-Sung Cho ◽

Kyung-Il Khoe

Keyword(s):

Firm Performance ◽

Market Orientation ◽

Empirical Analysis ◽

Absorptive Capacity ◽

Latent Variables ◽

Equation Modeling ◽

Transformative Capacity ◽

The Impact ◽

The Empirical Analysis ◽

Innovative Capacity

This study intends to integrate the relationship of market orientation, innovative capacity and firm performance to Information and Communication Technology(ICT) SMEs. The purpose of this study is to identify the role of absorptive capacity and transformative capacity that affect the performance of ICT SMEs. Hypotheses were established between five latent variables. A total of six hypotheses were established including the moderated effects of absorptive capacity and transformative capacity. Of the data collected after the survey, 112 valid surveys were selected as the final sample, except for 17 questionnaires with high non - response and insincere response. The empirical analysis of this study used smartpls3.0, Partial Least Squares (PLS), a variance-based structural equation modeling. The empirical analysis of this study revealed that the impact of market orientation on innovative capacity was significant. Moreover, the innovative capacity had a positive effect on the performance of ICT SMEs. In addition, the absorptive activity had a positive moderated effect between the market orientation and the innovative capacity. On the other hand, the transformative capacity showed a positive moderated effect in relation to innovative capacity and firm performance. Our empirical results have demonstrated the importance of knowledge based capacity in the ICT SMEs.

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An Empirical Analysis Of The Impact Of Board Structure On The Performance Of Large Saudi Firms

10.34120/0430-022-001-005 ◽

2015 ◽

pp. 91 ◽

Cited By ~ 4

Author(s):

Murya S. Habbash ◽

Mohammed Saleh Bajaher

Keyword(s):

Empirical Analysis ◽

Board Structure ◽

The Impact

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Dampak Insentif Pajak Perumahan Terhadap Potensi Penerimaan Pajak Negara Dan Peningkatan Pendapatan Masyarakat : Kasus Provinsi Papua

Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT ◽

10.36226/jrmb.v1i1.6 ◽

2016 ◽

Vol 1 (1) ◽

pp. 13-22

Author(s):

Towaf Totok Irawan

Keyword(s):

Low Income ◽

House Prices ◽

Tax Incentives ◽

High Price ◽

Short Term ◽

Primary Input ◽

State Revenue ◽

Long Run ◽

The Government ◽

The Impact

Until now the government and private sector have not been able to address the backlog of 13.5 million housing units for ownership status and 7.6 million units for residential status. The high price of land has led to the high price of the house so that low-income communities (MBR) is not able to reach out to make a home purchase. In addition to the high price of land, tax factors also contribute to the high price of the house. The government plans to issue a policy for the provision of tax incentives, ie abolish VAT on home-forming material transaction. This policy is expected to house prices become cheaper, so the demand for housing increases, and encourage the relevant sectors to intensify its role in the construction of houses. It is expected to replace the lost tax potential and increase incomes. Analysis of the impact of tax incentives housing to potential state revenue and an increase in people's income, especially in Papua province is using the table IO because in addition to looking at the role each sector can also see the impact on taxes (income tax 21 Pph 25 Pph, VAT), and incomes (wage). Although in the short-term impact is still small, but very rewarding in the long run. Keywords: Backlog, Gross Input, Primary Input, Intermediate Input

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