Proceedings of the 10th Annual Meeting of Risk Analysis Council of China Association for Disaster Prevention (RAC 2022)

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Impact of Financial Subsidies and Tax Benefits on Tibetan Listed Companies

Authors
Nan Sheng1, *, Chengyi Pu2
1College of Finance and Economics, Tibet University, Lhasa, China
2School of Insurance, Central University of Finance and Economics, Beijing, China
*Corresponding author. Email: 2402976861@qq.com
Corresponding Author
Nan Sheng
Available Online 21 July 2023.
DOI
10.2991/978-94-6463-194-4_33How to use a DOI?
Keywords
financial subsidies; tax incentives; revitalization of Tibet
ABSTRACT

Financial subsidies and tax incentives are powerful ways to alleviate financial constraints and reduce the cost of capital of enterprises, which help enterprises increase R &amp; D investment and promote enterprise development. Through empirical analysis, this paper tests the effect of fiscal subsidies and tax incentives on the economic benefits of Listed Companies in the Tibet Autonomous Region, where economic development is relatively slow. The results show that: in the economic development of Listed Companies in the Tibet Autonomous Region, tax incentives and fiscal subsidies have an incentive effect on Enterprise development, and the effect of fiscal subsidies is more significant. Accordingly, we can give full play to the complementary role of financial subsidies and tax incentives, and the subsidy policy should be appropriately tilted to enterprises in the Tibet Autonomous Region to avoid the phenomenon of "elite capture". Promote the development of enterprises and stimulate the regional economy.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 10th Annual Meeting of Risk Analysis Council of China Association for Disaster Prevention (RAC 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
21 July 2023
ISBN
10.2991/978-94-6463-194-4_33
ISSN
2352-5428
DOI
10.2991/978-94-6463-194-4_33How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Nan Sheng
AU  - Chengyi Pu
PY  - 2023
DA  - 2023/07/21
TI  - Impact of Financial Subsidies and Tax Benefits on Tibetan Listed Companies
BT  - Proceedings of the 10th Annual Meeting of Risk Analysis Council of China Association for Disaster Prevention (RAC 2022)
PB  - Atlantis Press
SP  - 233
EP  - 238
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-194-4_33
DO  - 10.2991/978-94-6463-194-4_33
ID  - Sheng2023
ER  -