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Finance and Management
Reference:

Tax incentives of ChinaТs investments in Zabaykalsky Krai: implementation of behavioral economic models

Popova Evgeniya Mikhailovna

Senior Educator, the department of World Economy, Entrepreneurship and Humanities, Chita Institute (Branch) of Baikal State University

672000, Russia, Zabaikal'skii krai, g. Chita, ul. Anokhina, 56

p_e_m_2013@mail.ru
ƒругие публикации этого автора
 

 
Mezentseva Irina Vitalevna

PhD in History

Docent, the department of World Economics, Entrepreneurship and Humanitarian Disciplines, Chita Branch of Baikal State University

672000, Russia, Zabaikal'skii krai, g. Chita, ul. Anokhina, 56

iv_mezenseva@mail.ru
ƒругие публикации этого автора
 

 

DOI:

10.25136/2409-7802.2020.2.33353

Review date:

02-07-2020


Publish date:

02-08-2020


Abstract.

Currently, the Russian regions apply a vast array of tools for regulating the investment process, including tax incentives. Active use of tax preferences is dictated by the fact that in the conditions of regional budget deficit, tax incentives, unlike subsidies, do not require direct budget expenditures for stimulating investment activity. However, the world experience demonstrates that tax incentives do not fall under the group of factors that strongly affect investment decisions. For determining the degree of preference of tax incentives in relation to other measures of regional support, a survey was carried among Chinese investors, who implement investment projects on the territory of Zabaykalsky Krai. The survey was based on a method of hierarchical analysis based on the special matrices by filed in by the investors. The acquired results displayed that out of ten measures of state support, tax incentives hold the eighth place. The calculated coefficient of the significance of tax incentives testifies to the low attractiveness of fiscal stimuli for the Chinese investors. The authora attempted to find the reasons for tax incentive not being in demand. The scientific novelty of this work consists in conducting the analysis of regional legislation that regulates the order of granting investment tax incentives based on the concept of behavioral economics. In the course of application of the provisions of behavioral economics, emphasis was made on the subjective aspect of the mechanism of preferential taxation. The reasonableness of considering such peculiarities of human mind as cognitive inertia and relativity is substantiated with regards to arranging the structure of tax incentives that would allow increasing the importance of tax incentives in formation of investment climate on the territory of Zabaykalsky Krai. The authors make recommendations on increasing the attractiveness of tax incentives among Chinese investors based on the concept of reference point and the effect of loss aversion.

Keywords: relativity of thinking, passivity of thinking, marginal investors, hierarchy analysis method, Zabaikalsky region, region, Chinese investors, tax compliance costs, tax incentives, reference point
This article written in Russian. You can find full text of article in Russian here .

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