An Assessment of the Role of Tax Incentives in Commercial Companies and their Effect on Regional Economy

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SHAHBAZI KIUMARS; KHODAVAISI HASSAN; Rezaie Ebrahim; Ganji Jalal

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Journal: JOURNAL OF STRATEGIC MANAGEMENT STUDIES Year:2019 | Volume:9 | Issue:36 Page(s): 149-167

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Title

An Assessment of the Role of Tax Incentives in Commercial Companies and their Effect on Regional Economy

Author(s)

SHAHBAZI KIUMARS | KHODAVAISI HASSAN | Rezaie Ebrahim | Ganji Jalal | Issue Writer Certificate

Keywords

tax incentivesQ1

average tax rateQ1

Bartik shockQ1

company growthQ1

Abstract

Most developed countries have utilized tax incentive policies for balancing the growth of their macroeconmies since the beginning of their development process. This study has sought to examine the extent of the influence of this policy on the macroeconomy. Taxation on the income of companies is the most prominent tax that influences macroeconomic variables through investment costs and investment level. This study introduces svariables like average tax rate around provinces and Bartik shock as an index for work force demand, and reports an investigation into the role of tax policies like tax exemptions and reliefs on the provincial macroeconomic variables such as company growth, per capita wage rate, house rent rate, and unemployment rate as four different models between 1381 to 1395 using the panel data algorithm. Based on the findings of this study, tax incentives in the form of reduction in the average tax rate in provinces positively influenced the company growth and per capita wage rate but it had no significant effect on the house rents and unemployment rate. This implies that the tax incentive policy has not been able to achieve its goals such as decreasing the unemployment and enhancing the economic conditions in the provinces. The implementation of incentive policies in taxes have not provided the required motivations for the absorbing the investment and convincing the investors for the reestablishment of their corporates in underdeveloped areas with less tax rates. It is recommended to allocate the freed resources form reforming the taxation regulations and decreasing the tax incentives to promote more motivation for production and employment in the underprivileged regions.

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APA: Copy

SHAHBAZI, KIUMARS, KHODAVAISI, HASSAN, Rezaie, Ebrahim, & Ganji, Jalal. (2019). An Assessment of the Role of Tax Incentives in Commercial Companies and their Effect on Regional Economy. JOURNAL OF STRATEGIC MANAGEMENT STUDIES, 9(36 ), 149-167. SID. https://sid.ir/paper/181721/en

Vancouver: Copy

SHAHBAZI KIUMARS, KHODAVAISI HASSAN, Rezaie Ebrahim, Ganji Jalal. An Assessment of the Role of Tax Incentives in Commercial Companies and their Effect on Regional Economy. JOURNAL OF STRATEGIC MANAGEMENT STUDIES[Internet]. 2019;9(36 ):149-167. Available from: https://sid.ir/paper/181721/en

IEEE: Copy

KIUMARS SHAHBAZI, HASSAN KHODAVAISI, Ebrahim Rezaie, and Jalal Ganji, “An Assessment of the Role of Tax Incentives in Commercial Companies and their Effect on Regional Economy,” JOURNAL OF STRATEGIC MANAGEMENT STUDIES, vol. 9, no. 36 , pp. 149–167, 2019, [Online]. Available: https://sid.ir/paper/181721/en

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