Congés fiscaux et afflux des IDE dans les pays de la CEDEAO : Une application à l’aide de l’approche PMG

Autor: GHRARA, Somia, ELMORCHID, Brahim

Publikováno v: International Journal of Accounting, Finance, Auditing, Management and Economics; Vol. 3 No. 4-1 (2022): June: Moroccan Theory and Practice Research; 21-42
International Journal of Accounting, Finance, Auditing, Management and Economics; Vol. 3 No. 4-1 (2022): Juin: Recherches théoriques et empiriques au Maroc; 21-42

Developing countries use tax incentives in the hope of attracting foreign investors, but questions remain on the effects of these profit-based policies. This article reviews theoretical explanations of tax holidays, and empirically analysis of the im

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=issn26588455::3c4537fd25abd42f35d20bf769bed803
https://www.ijafame.org/index.php/ijafame/article/view/619