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İNDİRİMLİ KURUMLAR VERGİSİ ORANININ KÜÇÜK VE ORTA ÖLÇEKLİ İŞLETME FAALİYETLERİ ÜZERİNDEKİ ETKİSİ: SEÇİLMİŞ OECD ÜLKELERİ İÇİN PANEL REGRESYON ANALİZİ
2011
Journal:  
Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi
Author:  
Abstract:

Main aim of this study is to carry out the effect of corporation tax incentive applications on the activities of SMEs In this respect 1981 2007 data for eight OECD countries are considered According to the causality and panel cointegration analysis results increase in quantity of SMEs and also increase in capital instead of labor are observed with the increase in tax incentives provided for SMEs Keywords: Tax Incentive for SMEs Panel Regression

Keywords:

panel regression analysis for selected oecd countries with effect on small and medium-sized operating activities of reduced institutions tax rate
2011
Journal:  
Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi
Author:  
Abstract:

main aim of this study is to carry ut the effect of corporate tax incentive applications on the activities of smes ın this respect 1981 2007 data for eight oecd countries are considered according to the causality and panel cointegration analysis results increase in quantity of smes and also increase in capital instead of labor are observed with the increase in tax incentives for smes keyword tax ıncentive for smes panel regression

Keywords:

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Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi
Details
Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi