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Full document
( 372 Descargas )
documento electrónico
Inglés
Libros CIAT
2018
173 p
The purpose of this publication is to provide tax policy makers and administrations with a practical and easy-to-implement methodology that allows them to estimate the net benefit of a tax incentive program in order to improve the design, assessment and administration of such a program, thereby supporting possible administrative reforms and improving tax procedures with a view to fostering greater tax efficiency, economic growth and equity.
Part I. Tax Incentives—Theoretical Background 1. An overview of key concepts and issues 2. Tax incentives: benefits and costs, design and administrative considerations Part II. Tax Incentives—Practical Aspects 1. Checklist for drafting tax incentives legislation: focus on income tax . 2. The framework for assessing tax incentives: a cost-benefit analysis approach Part III. A Country Experience 1. The tax incentives for tourist industry in the Dominican Republic
Fernando Peláez Longinotti
Carlos Garcimartin y Santiago Díaz de Sarralde Miguez
Antonio Seco, Wolney Martins y Gilberto Netto
CIAT / LATINDADD / NORAD
Dalmiro Morán y Santiago Díaz de Sarralde Miguez
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