Econometric Analysis of the Efficiency of Using Tax Incentives
Keywords:
Tax, Tax Incentive; Industry; Investment; Taxpayer; Expenses
Abstract
The article is devoted to the consideration of the econometric analysis of the efficiency of the use of tax incentives, which includes the analysis of the literature sources within the scope of the subject. Relevant conclusions and proposals have been developed in reliance several econometric models.
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Awasthi, Rajul, and Michael Engelschalk. “Taxation and the shadow economy: how the tax system can stimulate and enforce the formalization of business activities”. World Bank Policy Research Working Paper 8391 (2018).
Baltagi B. H., Baltagi B. H. Econometric analysis of panel data. – Chichester: Wiley, (2008). – Т. 4.
Barrios S. et al. The fiscal effects of work–related tax expenditures in Europe // Public Finance Review. – (2018). – Т. 46. – №. 5. – с. 793–820.
Blundell R., Griffith R., Reenen J. V. Dynamic count data models of technological innovation // The economic journal. – (1995). – Т. 105. – №. 429. – с. 333–344.
Breitung J. A parametric approach to the estimation of cointegration vectors in panel data // Econometric Reviews. – (2005). – Т. 24. – №. 2. – с. 151–173.
Bushway S., Brame R., Paternoster R. Assessing stability and change in criminal offending: A comparison of random effects, semiparametric, and fixed effects modeling strategies //Journal of Quantitative Criminology. – (1999). – с. 23–61.
Greene W. The behaviour of the maximum likelihood estimator of limited dependent variable models in the presence of fixed effects // The Econometrics Journal. – (2004). – Т. 7. – №. 1. – с. 98–119.
Jumaev Н., Rizaev Н., & Isaev Ф. (2023). The experience of the turkic countries in the harmonization of accounting in Uzbekistan with international standards. Economics and Education, 24(2), 58–67. https://doi.org/10.55439/ECED/v ol24_iss2/1014.
Holtz–Eakin, Douglas, Whitney Newey, and Harvey S. Rosen, (1988), “Estimating Vector Autoregressions with Panel Data”, Econometrica, 56(6), 1371–1395.
Isayev Ф. (2023). Improvement of the methodology of analysis of the tax collection indicator in the case of large enterprises. Economics and Education, 24(1), 317–326. https://doi.org/10.55439/ECED/vol24_iss1/955.
Isaev Ф. Tax inspections: An analysis of audit effectiveness. Иқтисодиёт ва инновацион технологиялар, 11(1), (2023). 394–401. https://doi.org/10.55439/EIT/vol 11_iss 1/a42.
Kamin, D., Gamage, D., Glogower, A., Kysar, R., Shanske, D., Avi-Yonah, R., & Kane, M. (2018). The games they will play: Tax games, roadblocks, and glitches under the 2017 tax legislation. Minn. L. Rev., 103, 1439.
Maddala G. S. The use of variance components models in pooling cross section and time series data //Econometrica: Journal of the Econometric Society. – (1971). – с. 341–358.
Liu X., Wang C., Wei Y. Causal links between foreign direct investment and trade in China // China economic review. – (2001). – Т. 12. – №. 2-3. – с. 190–202.
O’Donoghue, Cathal, Karyn Morrissey, and John Lennon. “Spatial microsimulation modelling: a review of applications and methodological choices”, (2014).
Park H. M. Practical guides to panel data modeling: a step–by–step analysis using stata // Public Management and Policy Analysis Program, Graduate School of International Relations, International University of Japan. – (2011). – Т. 12. – с. 1–52.
Schmieder–Ramirez J., Mallette L., Carmo M. Using the SPELIT analysis technique for organizational transitions // Education Applications & Developments Advances in Education and Educational Trends Series Edited by: MafaldaCarmo. – (2015). – Т. 290.
Исаев, Ф. Аудит самарадорлигининг назарий-амалий талқини. Priority Directions, Modern Trends and Prospects of the Development of the Financial Market, (2023). 359–361. https://inlibrary.uz/index.php/financial–market–growth/articl e/view/19181.
Исаев Ф. Совершенствование налогообложения имущества // Экономика и инновационные технологии. – 2021. – №. 6. – с. 326–333.
Published
2023-05-04
How to Cite
Nurmatov, S. R. (2023). Econometric Analysis of the Efficiency of Using Tax Incentives. International Journal of Social Science Research and Review, 6(5), 401-414. https://doi.org/10.47814/ijssrr.v6i5.1314
Section
Main Articles
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