радять скорочуват и податкові пільги.pdf

101515.pdf
Preview of радять скорочуват и податкові пільги
🔗 Source: imf.org
📊 Size: 816 KB
👤 Author: jdizonrazo
⬇️ Downloads: 179

Summary

The International Monetary Fund (IMF) staff, along with the Organisation for Economic Co-operation and Development (OECD), the United Nations, and the World Bank, prepared a report on options for low-income countries' effective and efficient use of tax incentives for investment. The report finds that tax incentives are often not effective and can be costly, reducing public spending opportunities. Effective use requires careful design, with investment tax credits and accelerated depreciation yielding more investment per dollar spent. Good governance, transparency, and legislative processes are critical for effectiveness and efficiency. Regional coordination can help mitigate international tax competition, and systematic evaluations are needed to facilitate informed decision making.

Description

The International Monetary Fund (IMF) staff, along with the Organisation for Economic Co-operation and Development (OECD), the United Nations, and the World...

Technical Information

  • File Format: PDF
  • File Size: 816 KB
  • Pages: 44
  • Language: EN
  • Author: jdizonrazo
  • Total Downloads: 179
  • Last Updated: 3 weeks ago

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