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Systematic Literature Review : Dampak Tax Incentives terhadap Inovasi dan Pertumbuhan Ekonomi

Year: 2025

Type: review

Abstract: This study systematically reviews the impact of tax incentives on innovation and economic growth. Tax incentives, as a fiscal policy tool, have the potential to stimulate investment in research and development (R&D), fostering innovation in key sectors such as technology and manufacturing. The findings suggest that tax incentives can accelerate innovation and long-term economic growth, particularly in countries with economic stability and a private sector ready to innovate. However, the effectiveness of this policy depends on factors such as policy design, macroeconomic conditions, and supporting regulatory and socio-political factors. This study concludes that to maximize the impact of tax incentives, policies should be tailored to specific sectoral needs and supported by other holistic policies.

Source: Owner

DOI: 10.33395/owner.v9i2.2678

Authors: Lady Karlinah, Liem Yan Sugondo, Mira Falatifah, Daniel Artha Wahyuda

Institution: Universitas Matana

Language: English

Topic: Innovation Policy and R&D

Subfield: Economics and Econometrics

Field: Economics, Econometrics and Finance

Domain: Social Sciences

SDGs: Industry, innovation and infrastructure, Decent work and economic growth

Open Access status: hybrid

OpenAlex ID: W4409639852

FWCI:

Cites:

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