Muranova Anna

Tax stimulation of private business in the least developed region of South-East Asia (Myanmar, Cambodia, Laos)

ЮГО-ВОСТОЧНАЯ АЗИЯ: АКТУАЛЬНЫЕ ПРОБЛЕМЫ РАЗВИТИЯ, 2012, №19, 51-104

 
Annotation: Dr. A. Muranova is revealing some of the features of taxation in the least developed countries of South-East Asia, namely Myanmar, Cambodia, Laos. Particular attention is paid to special tax incentives for private business which is a prominent feature of the tax systems of these countries. The so-called fiscal incentives include tax holidays (exemption from corporate tax), exemptions from indirect taxes (for example, commercial tax), exemptions from import and export duties, accelerated depreciation and so on. The paper shows that the governments of these countries provide these incentives especially to foreign investors and view their investments as a key to economic growth. The main sources for this research are the taxation laws and the domestic and foreign investment laws.

Keywords: MYANMAR, LAOS, TAXATION, TAX INCENTIVES, DOMESTIC INVESTMENT LAWS, FOREIGN INVESTMENT LAWS, CAMBODIA, TAX REFORMS