Comparative Assessment of Capital Income Taxation in Azerbaijan, Kazakhstan, Georgia, and Belarus
نویسندگان
چکیده
The marginal effective tax rates (METR) are determined in Azerbaijan, Kazakhstan, Georgia, and Belarus. METR have high sensitivity from the depreciation rate, profit interest for all countries. Sensitivity of inflation is Georgia Belarus but less Azerbaijan Kazakhstan. calculations show that current burden higher than other countries (excluding debt financing). rate does not provide additional incentives investment activity these approximate, they depends on to create investment. has highest opportunities increase activities by decreasing real rate. Kazakhstan greater advantages manufacturing Azerbaijan.
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ژورنال
عنوان ژورنال: Journal of Eastern European and Central Asian research
سال: 2022
ISSN: ['2328-8280', '2328-8272']
DOI: https://doi.org/10.15549/jeecar.v9i2.761