The study of Effectiveness of Fiscal policy 'Tax reduction fund' －Take Nagoya, Aichi Prefecture's cases for example
| Autor: | Zheng-Yu LU, 呂政諭 |
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| Rok vydání: | 2019 |
| Druh dokumentu: | 學位論文 ; thesis |
| Popis: | 107 Observing the economic situation in Japan now, we can see that there are some problems, especially the international trade has impact on the domestic manufacturing industry, appreciation of the currency, the economic depression and serious hollowing-out of manufacturing industry. In order to face the hollowing-out of manufacturing industry, since 2012, the government of Aichi Prefecture has drawn up the policy of subsidies, which is known as “Tax reduction fund”, which has supported important enterprises and the technology. This research is focus on the policy of "Tax reduction fund" to evaluate the effectiveness. The research method is based on two points to select enterprises and collect information. (a) Enterprises has adopted this subsidy policy over four years. (b) The government of Aichi Prefecture selected the local enterprises, which is competitive. Moreover, this research will use Profit and Loss Account of "Tax reduction fund" to calculate the financial ratio in IFRs, which can show the metrics of enterprises profitability and observe its change to evaluate the effectiveness of the policy. |
| Databáze: | Networked Digital Library of Theses & Dissertations |
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