Tax Incentive Recipient Firm Characteristics and Performance within Malaysian Small and Medium Firms
Policymakers can stimulate economic sustainability through tax incentives. However, what qualifies firms as recipients of tax incentives and what motivates them to apply for tax incentives is still up for debate. Investment may not be effectively encouraged by tax incentives. This is because investm...
| Published in: | Management and Accounting Review |
|---|---|
| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
Universiti Teknologi Mara
2022
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| Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85143444206&doi=10.24191%2fMAR.V21i03-05&partnerID=40&md5=f16bd48b72dab4bf6e99cb8aed179eb9 |