THE IMPACT OF REGIONAL TAX INCENTIVES ON INDUSTRIAL PERFORMANCE
Palavras-chave:
region, growth poles and centres, industry, horizontal and vertical incentives, indicator, performance, tax incentives, tax burden, R&DResumo
The article explores the interplay between regional tax incentives and the trends in industrial performance indicators. The authors advance arguments for their statement that it is necessary to increase industrial performance in order to create growth poles and centres in regional development. They range the industrial performance indicators based on their assessment. The authors provide a rationale for the choice of areas for tax incentives at the regional level that should take into account indicators of efficiency of investments in fixed assets at industrial enterprises, innovation activities in industry, and growth of industrial production and import substitution. At the regional level, this can be achieved through the use of horizontal tax incentives, including investment tax deductions, support for R&D and special investment contracts.
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Referências
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McDermott, C.J., & Wescott, R.F. (1996). An empirical analysis of fiscal adjustments. IMF Staff Papers, 43(December), 725–753.
Alesina, A., & Perotti, R. (1995). Fiscal expansion and fiscal adjustments in OECD countries. Economic Policy, 21, 205–248.
Von Hagen, J., & Strauch, R. (2001). Fiscal Consolidations: Quality, economic conditions, and success. Public Choice, 109, 327–346.
Folster, S., & Henrekson, M. (2001). Growth effects of government expenditure and taxation in rich countries. European Economic Review, 45(8), 1501–1520.
Ahmad, N., Ahmad, A., & Yasmeen, K. (2013). The impact of tax on economic growth of Pakistan: An ARDL approach. Journal of Basic and Applied Scientific Research, 3(11), 392–398.
Engen, E., & Skinner, J. (1996). Taxation and economic growth. National Tax Journal, 49(4), 617–642.
Tanzi, V., & Zee, H.H. (1996). Fiscal policy and long-run growth. IMF Working Paper 96/119 (Washington: International Monetary Fund).
Easterly, W., & Rebelo, S. (1993). Fiscal policy and economic growth: An empirical investigation. Journal of Monetary Economics, 32(3), December, 417–458.
Chamley, C. (1986). Optimal taxation of capital income equilibrium with infinite lives. Econometrica, 54(3), 607–622.
Barro, R.J. (1990). Government spending in a simple model of endogenous growth. Journal of Political Economy, 98(1), 103–117.
Barro, R.J., & Sala-i-Martin, X. (1995). Economic growth. New York, NY: McGraw-Hill.
Mendoza, E., Milesi-Ferretti, G.M., & Asea, P. (1997). On the ineffectiveness of tax policy in altering long-run growth: Harberger’s superneutrality conjecture. Journal of Public Economics, 66, 99-126.
Edame, E., & Okoi, W. (2014). The impact of taxation on investment and economic development in Nigeria. Academic Journal of Interdisciplinary Studies, 3(4), 209–218.
Kalaš, B., Mirović, V., & Andrašić, J. Estimating the impact of taxes on the economic growth in the United States. Economic Themes, 55(4), 481–499.
Stepanyan, V. (2003). Reforming tax systems: Experience of the Baltics, Russia, and other countries of the former Soviet Union. IMF Working Paper 03/173 (September).
Rodrik, D. (2009). Industrial Policy: Don’t ask why, ask how. Middle East Development Journal, 1(01), 1–29. [Online]. Retrieved from https://www.sss.ias.edu Accessed on: 28.10.2017.
Steshenko, Ju.A. (2018). Institucional'nye ogranichenija nalogovogo stimulirovanija, prepjatstvujushhie jekonomicheskomu rostu na sovremennom jetape (Institutional constraints of tax incentives that impede economic growth at the present time). Finansy i upravlenie, 2, 27–42. DOI: 10.25136/2409-7802.2018.2.26520. Retrieved from http://e-notabene.ru/flc/article_26520.html
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Irlacher, M., & Unger, F. (2018). Effective tax rates, endogenous mark-ups and heterogeneous firms. Economics Letters, 173, 51–54. DOI: https://doi.org/10.5282/ubm/epub.49717
Tikhonova, A.V. (2019). Primenenie special'nogo investicionnogo kontrakta v uslovijah realizacii politiki importozameshhenija (The use of special investment contracts during implementation of the policy of import substitution). Jekonomika. Nalogi. Pravo, 12(6)
McDermott, C.J., & Wescott, R.F. (1996). An empirical analysis of fiscal adjustments. IMF Staff Papers, 43(December), 725–753.
Alesina, A., & Perotti, R. (1995). Fiscal expansion and fiscal adjustments in OECD countries. Economic Policy, 21, 205–248.
Von Hagen, J., & Strauch, R. (2001). Fiscal Consolidations: Quality, economic conditions, and success. Public Choice, 109, 327–346.
Folster, S., & Henrekson, M. (2001). Growth effects of government expenditure and taxation in rich countries. European Economic Review, 45(8), 1501–1520.
Ahmad, N., Ahmad, A., & Yasmeen, K. (2013). The impact of tax on economic growth of Pakistan: An ARDL approach. Journal of Basic and Applied Scientific Research, 3(11), 392–398.
Engen, E., & Skinner, J. (1996). Taxation and economic growth. National Tax Journal, 49(4), 617–642.
Tanzi, V., & Zee, H.H. (1996). Fiscal policy and long-run growth. IMF Working Paper 96/119 (Washington: International Monetary Fund).
Easterly, W., & Rebelo, S. (1993). Fiscal policy and economic growth: An empirical investigation. Journal of Monetary Economics, 32(3), December, 417–458.
Chamley, C. (1986). Optimal taxation of capital income equilibrium with infinite lives. Econometrica, 54(3), 607–622.
Barro, R.J. (1990). Government spending in a simple model of endogenous growth. Journal of Political Economy, 98(1), 103–117.
Barro, R.J., & Sala-i-Martin, X. (1995). Economic growth. New York, NY: McGraw-Hill.
Mendoza, E., Milesi-Ferretti, G.M., & Asea, P. (1997). On the ineffectiveness of tax policy in altering long-run growth: Harberger’s superneutrality conjecture. Journal of Public Economics, 66, 99-126.
Edame, E., & Okoi, W. (2014). The impact of taxation on investment and economic development in Nigeria. Academic Journal of Interdisciplinary Studies, 3(4), 209–218.
Kalaš, B., Mirović, V., & Andrašić, J. Estimating the impact of taxes on the economic growth in the United States. Economic Themes, 55(4), 481–499.
Stepanyan, V. (2003). Reforming tax systems: Experience of the Baltics, Russia, and other countries of the former Soviet Union. IMF Working Paper 03/173 (September).
Rodrik, D. (2009). Industrial Policy: Don’t ask why, ask how. Middle East Development Journal, 1(01), 1–29. [Online]. Retrieved from https://www.sss.ias.edu Accessed on: 28.10.2017.
Steshenko, Ju.A. (2018). Institucional'nye ogranichenija nalogovogo stimulirovanija, prepjatstvujushhie jekonomicheskomu rostu na sovremennom jetape (Institutional constraints of tax incentives that impede economic growth at the present time). Finansy i upravlenie, 2, 27–42. DOI: 10.25136/2409-7802.2018.2.26520. Retrieved from http://e-notabene.ru/flc/article_26520.html
Government Program "Development of Industry and Increasing its Competitiveness". Approved by RF Government Decree No. 328 of 15.04.2014. Retrieved from http://government.ru/docs/11912/
RF Government. Priority Program "Labour Productivity Increase and Employment Support". Retrieved from http://government.ru/projects/selection/663/
RF Ministry of Finance. The Main Directions of the Budget, Tax and Customs Tariff Policy for 2020 and the Planned Period of 2021 and 2022. Retrieved from https://www.minfin.ru/ru/document/?id_4=128344-osnovnye_napravleniya_byudzhetnoi_nalogovoi_i_tamozhenno-tarifnoi_politiki_na_2020_god_i_na_planovyi_period_2021_i_2022_godov
Irlacher, M., & Unger, F. (2018). Effective tax rates, endogenous mark-ups and heterogeneous firms. Economics Letters, 173, 51–54. DOI: https://doi.org/10.5282/ubm/epub.49717
Tikhonova, A.V. (2019). Primenenie special'nogo investicionnogo kontrakta v uslovijah realizacii politiki importozameshhenija (The use of special investment contracts during implementation of the policy of import substitution). Jekonomika. Nalogi. Pravo, 12(6)
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Publicado
2020-05-30
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R. PINSKAYA, M. .; A. STESHENKO, J. .; M. SABITOVA, N. .; N. LIZUNOVA, E. .; M. SHAVALEYEVA, C. . THE IMPACT OF REGIONAL TAX INCENTIVES ON INDUSTRIAL PERFORMANCE. Gênero & Direito, [S. l.], v. 9, n. 04, 2020. Disponível em: https://periodicos.ufpb.br/ojs/index.php/ged/article/view/52850. Acesso em: 26 dez. 2024.
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