This paper investigates the effect of tax incentives on R&D activities in Taiwanese manufacturing firms. The propensity … score matching (PSM) estimates show that recipients of R&D tax credits appear on average to have 53.80% higher R …&D expenditures than that they do without receiving tax credits, while there is no significantly higher growth rate of R&D expenditure …

This book presents a thorough analysis of international experience that offers insights into budgetary tax expenditures …, their evaluation and the use of information for fiscal policy purposes. The author analyzes Russian practice in vested tax … tax expenditure concept in Russia. …

The paper discusses general approaches to taxation of companies’ income, explains the role of some tax laws provisions …

The purpose of this study is comprehensive reform and administration profit tax analysis in the beginning of 2000s in … Russia. Thee aspects are in focus: (1) profit tax collection analysis, tax revenue modeling and determination of profi t tax … potential (2) tax evasion and avoidance study (3) analysis of the major consequences of the profit tax reform in the beginning …

The authors made an attempt to analyse a wide scope of issues connected with the tax position of non …

private consumption) asset categories. We interpret these results as indicating both the existence of real tax responses and … supportive of the notion that in the presence of dividend taxation closely-held firms partially serve as tax shelters. …

The paper shows through comparison, in the first phase, the main features of the tax system focusing on direct and … both countries. Last but not least, is presented an analysis of the level of tax burden and also the factors that …

We offer a formal model of corporate income tax evasion. While individual tax evasion is essentially a portfolio …-selection problem, corporate income tax evasion is much more complicated. When the owner of a firm decides to evade taxes, not only does … she risk being detected by the tax authorities, more importantly, the optimal compensation scheme offered to the employees …

) developing countries have low tax/GDP and expenditure/GDP ratios compared to developed countries, even though developing … tax resources are more volatile than those of developed countries. I also consider the issue of budgetary deficits and … problems arising therefrom in developing countries. I then discuss some widely accepted norms for tax and expenditure reforms …