THE IMPACT OF TAX POLICY ON THE INVESTMENT CLIMATE: A COMPARATIVE ANALYSIS OF DEVELOPING COUNTRIES
loading.default
item.page.date
item.page.authors
item.page.journal-title
item.page.journal-issn
item.page.volume-title
item.page.publisher
American Journals Publishing
item.page.abstract
This article examines the impact of tax policy on the investment climate in developing countries. A comparative analysis of tax practices across various countries is provided, examining the mechanisms by which corporate tax rates and tax incentives influence foreign direct investment (FDI). Key factors determining the effectiveness of tax policy are identified, including the quality of administration, transparency, and institutional conditions.