| 000 | 02358nab a2200301 c 4500 | ||
|---|---|---|---|
| 999 |
_c146430 _d146430 |
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| 003 | ES-MaIEF | ||
| 005 | 20221004152948.0 | ||
| 007 | ta | ||
| 008 | 220921t2022 ne ||||| |||| 00| ||eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aNam, Byunghoon _970027 |
|
| 245 | 1 | 0 |
_aPolicy considerations when using tax incentives for foreign investment _helectrónico _c Byunghoon Nam, Seung Hyung (Luke) Hong and Andriansyah |
| 500 | _aDisponible únicamente en formato electrónico. | ||
| 500 | _aResumen. | ||
| 504 | _aBibliografía. | ||
| 520 | _aMany countries are facing two potentially conflicting policy priorities – supporting economic recovery and rebuilding policy space – in the post-pandemic period. Strong investment is essential to boosting the recovery momentum, but generous fiscal incentives to attract FDI could hamper the government’s efforts to rebuild fiscal policy space. Meanwhile, ongoing discussions on global tax reforms will force the authorities to revisit their tax incentive system. In this context, this article reviews the literature on tax incentives and proposes key elements for the efficient and effective use of tax incentives for FDI. The proposed elements are grouped into three pillars: design, management, and governance. Designing the tax incentives should be based on a comprehensive FDI strategy, suitable instruments and clearly defined eligibility criteria for FDI in strategically targeted sectors. Well-designed tax incentives should be implemented transparently under a life-cycle management framework with cost-benefit analysis and pre-specified sunset provisions. Good governance framework can greatly facilitate the effective and efficient design and management of tax incentives, while international cooperation can address the issues related to tax competitions and tax evasion. | ||
| 650 | 4 |
_aPOLITICA FISCAL _948067 |
|
| 650 | 4 |
_aFISCALIDAD INTERNACIONAL _944303 |
|
| 650 | 4 |
_aINCENTIVOS FISCALES _947462 |
|
| 650 | 4 |
_aEVASION FISCAL _944029 |
|
| 650 | 4 |
_aCOOPERACION INTERNACIONAL _913163 |
|
| 650 | 4 |
_aINVERSIONES EXTRANJERAS _945091 |
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| 650 | 4 |
_aASIA _931101 |
|
| 700 | 1 |
_aHong, Seung Hyung _qLuke _970028 |
|
| 700 | 1 |
_aAndriansyah, Andriansyah _970029 |
|
| 773 | 0 |
_9167975 _oAPTB/2022/1 _tAsia - Pacific Tax Bulletin _w(IEF)98480 _x 1385-3082 _gv. 28, n. 1, 2022, 18 p. |
|
| 942 | _cRE | ||