文章基本信息

标题：Impact of Direct and Indirect Tax Incentives on Textile industry (Pakistan)
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作者：Safdar Husain Tahir, Yasir Ali, Ammara Ismail, Abdul Hanan
期刊名称：Euro-Asian Journal of Economics and Finance
印刷版ISSN：2310-0184
电子版ISSN：2310-4929
出版年度：2014
期号：152
页码：21-27
出版社：Academy of Business & Scientific Research
摘要：There was huge problem regarding tax incentives in Pakistan. The current study aimed to explore the impact of these incentives on textile industry of Pakistan. In order to investigate the impact, secondary data were collected from financial reports (2005 to 2010) of companies regarding textile sector. Economic Survey of Pakistan (1996 to 2010) issued by FBR were also applied. Two different models were applied to make final analysis. The results revealed that excise duty has positive impact while custom duty has no impact on the growth of textile sectors. The direct tax has negative impact of profitable of textile sector.