Κριτική προσέγγιση της αναπτυξιακής διάστασης του φόρου εισοδήματος νομικών προσώπων μέσα απο δύο σημαντικά νομοθετήματα της Ελληνικής πολιτικής επενδυτικών κινήτρων (Νόμοι 1262/82 και 1892/90)
Part of : Αρχείον οικονομικής ιστορίας ; Vol.XIV, No.1, 2002, pages 277-306
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Pages:
277-306
Parallel Title:
A Critical Approach to the Development Dimension of Legal Entities’ Income Tax Through Two Important Law of the Greek Investment Incentives Policy (Laws 1262/1982 and 1892/1990)
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Abstract:
This article deals with the development dimension of legal entities’ income taxation through two important laws of the investment incentives policy: Unifying the incentives system and effacing the existing weaknesses of the previous development legislation has been attempted for the first on the side of the state by the above laws. More specifically, it is implied in this study that the above taxation will be relevant to either the entrepreneurial decisions taken occasionally or the financial-credit and stockolding policy followed by the state at times. Finally, the analysis, through the procession of the available economic data, culminates in conclusions referring to the relationship existing between providing taxation and, in general, investment-oriented incentives as well as the increase rate of individual investments, that is, of the development effectiveness of the incentives system.
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