Review paper

Tax incentive policy and firm performance: evidence from Vietnam

Volume: 17, Issue: 2, Pages: 277 - 296
Published: Jul 1, 2020
Abstract
This paper aims to assess the impact of the tax incentive policy on firm performance after privatization in Vietnam. Using research data of 260 privatized enterprises in Vietnam, this study sheds light on whether tax incentive policies can help improve firm performance after privatization. The paper utilizes a pre-post comparison approach proposed by Megginson, Nash, and Van Randenborgh (1994). The research results reveal that privatized...
Paper Details
Title
Tax incentive policy and firm performance: evidence from Vietnam
Published Date
Jul 1, 2020
Volume
17
Issue
2
Pages
277 - 296
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