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Tax Policy Debate Over Tax Incentives in Developing Countries: the Case of Egypt
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School of Taxation and Business Law (Atax), UNSW Business School, UNSW Australia
, 2016 , Article)
Tax policy is normally formulated and implemented during politically stable periods. The collapse of the Soviet Union and Eastern bloc countries in the early 1990s have allowed researchers to study tax policy reform in ...
The transformation of tax administration functions in the automatic exchange of information era - A developing country's perspective
(
University of New South Wales
, 2019 , Article)
Automatic Exchange of Information (AEOI) results in tax administrations sending and receiving large amounts of data on an automatic basis, which will have a substantial impact on their functions and the way they operate. ...
The relevance of supply side taxation for attracting foreign direct investment to developing countries: evidence from Egypt
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University of New South Wales
, 2021 , Article)
Many developing countries commonly use tax incentives as a key instrument for attracting foreign direct investment (FDI). Empirical studies have identified a causal relationship between FDI and a number of determinants ...