INVESTMENT TAX INCENTIVES, CORPORATE GOVERNANCE AD REAL INVESTMENTS: A CONCEPTUAL MODEL
Mohd Faizuddin Alimon
Dr. Anna Azriati Che Azmi
Dr. Mohd Zulkhairi Mustapha
DOI:
Keywords:
Abstract
The purpose of this article is to develop a conceptual model of the relationship among investments tax incentives, corporate governance and real investment. This model is needed because evidence suggests that investment tax incentives have not been effective in increasing real investments. To develop this model, we explore the effect that corporate governance would have on investments. We put forth the role that corporate governance in promoting investments. We then present a model that integrates investment tax incentives, corporate governance and real investments. Based on this model, we offer several implications.
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