This paper analyses the structure of state support for culture through tax relief meant business entities their investment in cultural institutions. Tax is an incentive from which creates a certain behavior among taxpayers. Therefore, it very important segment association between economy and culture. Culture backbone identity state, reason why should be nurtured promoted. In this paper, concept...

The effectiveness of using taxation as a redistributive tool depends on the design of the tax system. The Kenyan tax system comprises two main direct taxes (individual income and corporate taxes), and three main indirect taxes (Value Added Tax, Excise tax and Customs duties). Usage of income taxes has declined over time. However, income taxes still contribute the largest share of total tax reve...

a r t i c l e i n f o Keywords: Place-based programs Business incentives Tax credits Low-income neighborhoods Regression discontinuity This paper examines the effects of investment subsidized by the federal government's New Markets Tax Credit (NMTC) program, which provides tax incentives to encourage private investment in low-income neighborhoods. I identify the impacts of the program by taking...

the aim of this study was to examine dimensions of tax exemptions in iran sport from viewpoints of managers of sport clubs and sport experts. the research method was descriptive and correlation. statistical population included the managers of sport clubs and sport experts in three provinces of tehran, isfahan and fars. sample of managers were equal to the statistical population (n=n=25) and the...

e-commerce that has undergone an increasing trend in recent years has been regarded as the modern method for transfer of information and economic exchange.   this phenomenon brings about massive changes in most of relations between various economic institutions. such changes have also occurred in tax systems. hence, the present research aims to investigate effect of e-commerce on tax structure ...