Matches in SemOpenAlex for { <https://semopenalex.org/work/W3048019295> ?p ?o ?g. }
Showing items 1 to 70 of
70
with 100 items per page.
- W3048019295 endingPage "84" @default.
- W3048019295 startingPage "69" @default.
- W3048019295 abstract "Currently, the Russian regions apply a vast array of tools for regulating the investment process, including tax incentives. Active use of tax preferences is dictated by the fact that in the conditions of regional budget deficit, tax incentives, unlike subsidies, do not require direct budget expenditures for stimulating investment activity. However, the world experience demonstrates that tax incentives do not fall under the group of factors that strongly affect investment decisions. For determining the degree of preference of tax incentives in relation to other measures of regional support, a survey was carried among Chinese investors, who implement investment projects on the territory of Zabaykalsky Krai. The survey was based on a method of hierarchical analysis based on the special matrices by filed in by the investors. The acquired results displayed that out of ten measures of state support, tax incentives hold the eighth place. The calculated coefficient of the significance of tax incentives testifies to the low attractiveness of fiscal stimuli for the Chinese investors. The authora attempted to find the reasons for tax incentive not being in demand. The scientific novelty of this work consists in conducting the analysis of regional legislation that regulates the order of granting investment tax incentives based on the concept of behavioral economics. In the course of application of the provisions of behavioral economics, emphasis was made on the subjective aspect of the mechanism of preferential taxation. The reasonableness of considering such peculiarities of human mind as cognitive inertia and relativity is substantiated with regards to arranging the structure of tax incentives that would allow increasing the importance of tax incentives in formation of investment climate on the territory of Zabaykalsky Krai. The authors make recommendations on increasing the attractiveness of tax incentives among Chinese investors based on the concept of reference point and the effect of loss aversion." @default.
- W3048019295 created "2020-08-13" @default.
- W3048019295 creator A5047848191 @default.
- W3048019295 creator A5089395946 @default.
- W3048019295 date "2020-02-01" @default.
- W3048019295 modified "2023-09-25" @default.
- W3048019295 title "Tax incentives of China’s investments in Zabaykalsky Krai: implementation of behavioral economic models" @default.
- W3048019295 cites W1499711265 @default.
- W3048019295 cites W2022725275 @default.
- W3048019295 cites W2795846800 @default.
- W3048019295 cites W2928356401 @default.
- W3048019295 cites W2997960800 @default.
- W3048019295 cites W3123479777 @default.
- W3048019295 cites W4245007606 @default.
- W3048019295 doi "https://doi.org/10.25136/2409-7802.2020.2.33353" @default.
- W3048019295 hasPublicationYear "2020" @default.
- W3048019295 type Work @default.
- W3048019295 sameAs 3048019295 @default.
- W3048019295 citedByCount "0" @default.
- W3048019295 crossrefType "journal-article" @default.
- W3048019295 hasAuthorship W3048019295A5047848191 @default.
- W3048019295 hasAuthorship W3048019295A5089395946 @default.
- W3048019295 hasConcept C100001284 @default.
- W3048019295 hasConcept C10138342 @default.
- W3048019295 hasConcept C144133560 @default.
- W3048019295 hasConcept C162324750 @default.
- W3048019295 hasConcept C175444787 @default.
- W3048019295 hasConcept C17744445 @default.
- W3048019295 hasConcept C182306322 @default.
- W3048019295 hasConcept C199539241 @default.
- W3048019295 hasConcept C27548731 @default.
- W3048019295 hasConcept C2777738643 @default.
- W3048019295 hasConcept C29122968 @default.
- W3048019295 hasConcept C34447519 @default.
- W3048019295 hasConcept C84265765 @default.
- W3048019295 hasConcept C94625758 @default.
- W3048019295 hasConceptScore W3048019295C100001284 @default.
- W3048019295 hasConceptScore W3048019295C10138342 @default.
- W3048019295 hasConceptScore W3048019295C144133560 @default.
- W3048019295 hasConceptScore W3048019295C162324750 @default.
- W3048019295 hasConceptScore W3048019295C175444787 @default.
- W3048019295 hasConceptScore W3048019295C17744445 @default.
- W3048019295 hasConceptScore W3048019295C182306322 @default.
- W3048019295 hasConceptScore W3048019295C199539241 @default.
- W3048019295 hasConceptScore W3048019295C27548731 @default.
- W3048019295 hasConceptScore W3048019295C2777738643 @default.
- W3048019295 hasConceptScore W3048019295C29122968 @default.
- W3048019295 hasConceptScore W3048019295C34447519 @default.
- W3048019295 hasConceptScore W3048019295C84265765 @default.
- W3048019295 hasConceptScore W3048019295C94625758 @default.
- W3048019295 hasIssue "2" @default.
- W3048019295 hasLocation W30480192951 @default.
- W3048019295 hasOpenAccess W3048019295 @default.
- W3048019295 hasPrimaryLocation W30480192951 @default.
- W3048019295 hasRelatedWork W1560572080 @default.
- W3048019295 hasRelatedWork W2053250233 @default.
- W3048019295 hasRelatedWork W2142997708 @default.
- W3048019295 hasRelatedWork W2282617535 @default.
- W3048019295 hasRelatedWork W3010869997 @default.
- W3048019295 hasRelatedWork W3136361230 @default.
- W3048019295 hasRelatedWork W645759850 @default.
- W3048019295 hasRelatedWork W99763099 @default.
- W3048019295 hasRelatedWork W3123739122 @default.
- W3048019295 hasRelatedWork W3140203582 @default.
- W3048019295 isParatext "false" @default.
- W3048019295 isRetracted "false" @default.
- W3048019295 magId "3048019295" @default.
- W3048019295 workType "article" @default.