The Impact of Tax Incentives on SMEs Performance
This study reports on the impact of tax incentives on SMEs performance in the manufacturing sector. The key issue discussed is on the effective used of the tax incentives at micro level, where real data from companies annual financial statements are retrieved, tested and analyzed to reflect the true performance of companies in utilization of tax incentives. Using ROA as dependent variable to measure performance, three models are developed to test the three groups of samples; small-sized companies, medium-sized companies and full sample of small and medium-sized companies (SMEs). The result revealed that in evaluating the effectiveness of tax incentives, small and medium sized companies should be treated separately. This separation has led to a more robust result that allows critical examination of the SMEs as a category. Finally, this paper looks into the possibilities of proposing a separate tax incentive granting procedures for small-sized companies to ensure that they will attain maximum benefits from the incentives granted.
tax incentives SMEs performance manufacturing sector growth financial statement
Nadiah Abd Hamid Mustaffa Mohamed Zain Rohaya Md Noor Barjoyai Bardai
Faculty of Accountancy Universiti Teknologi MARA Shah Alam, Malaysia Universiti Tun Abd Razak Kuala Lumpur, Malaysia
国际会议
上海
英文
303-307
2011-03-11（万方平台首次上网日期，不代表论文的发表时间）