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The role of tax incentives in attracting investments and assessing their effectiveness

Year: 2025

Type: article

Abstract: This article examines the role of tax incentives in attracting investment and assesses their effectiveness inpromoting economic development. As global competition for capital intensifies, governments increasingly turn to taxincentives to foster favorable investment environments. The study analyzes various forms of incentives such as taxholidays, investment credits and reduced corporate tax rates, and evaluates their impact on foreign direct investment(FDI) and domestic private sector growth. Drawing on case studies from both developed and developing economies,the article highlights best practices as well as common challenges. It concludes with recommendations for designingtransparent, efficient and accountable tax incentive programs.

Source: Zenodo (CERN European Organization for Nuclear Research)

DOI: 10.5281/zenodo.15510457

Author: Kudiyarov Kishibay

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Decent work and economic growth

Open Access status: green

OpenAlex ID: W6931068042

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