ABSTRACT
O artigo analisa a Lei de Incentivo à Cultura na democratização das artes, como fonte do lazer popular, inseridas nos direitos sociais. Trata-se de pesquisa bibliográfica com leitura descritiva dos incentivos fiscais e sua parceria público-privada aplicadas no fomento do entretenimento às populações periféricas. Em análise multidisciplinar de Cesnik (2012), Coelho (2009), Costa (2020), Nagayama (2020) dialogadas com Almeida (2020), Barbosa (2012), Dumazedier (1975, 1979), Gomes (2014) e Marcellino (1997, 2015), apresenta-se a necessidade de medidas inclusivas a serviço do lazer, que nesse texto se conecta com as artes e a cultura. Percebe-se a isenção tributária manipulada pelo capital e interesses políticos a reclamar reestruturação das instituições públicas atuantes na exigência das políticas públicas de cultura enquanto lazer acessível às camadas de baixa renda, de forma regional e pluralista.
The article analyzes the law of culture incentive on the art democratization, as source of popular leisure, inserted on social rights. It`s about the bibliographic research with descriptive reading of tax incentives and their public private partnership applied in the promotion of entertainment to peripheral populations. In multidisciplinar analysis of Cesnik (2012), Coelho (2009), Costa (2020), Nagayama (2020) dialogued with Almeida (2019, 2020), Barbosa (2012), Bretas (1997), Dumazedier (1975, 2015), Gomes(2014) and Marcelinho (1997, 2015), introduces the needs of inclusive measures for leisure service purpose. Realizes the tax exemption manipulated by capital and political interests to demand restructuring of social movements in the requirement of public politics of leisure as culture accessible to lowincome layers, in a regional and pluralistic way.
Subject(s)
Leisure Activities , CultureABSTRACT
Innovation plays an important role in the development of the traditional Chinese medicine enterprises, whereas financing constraints may restrain the investment activities. Therefore, whether financing constraints may impact the R&D investment of traditional Chinese medicine enterprises is worthy of being studied. Based on a sample of listed A-share firms in traditional Chinese medicine industry from 2009 to 2018 in China, we investigate the relationship between financing constraints and R&D investment. It is found that financing constraints have a significantly negative effect on R&D investment. In addition, the tax incentives may moderate the negative relation between financing constraints and R&D investment. This study highlights the research on stimulation of R&D investment and provides valuable enlightenment to policy makers and regulators.
ABSTRACT
By comparing the incentive effect of indirect tax incentives and direct financial subsidies on R&D investment of Chinese medicine enterprises, this empirical study aims to provide empirical evidence for the government subsidies to encourage the R&D investment of traditional Chinese medicine industry, and also provide valuable reference for the government to encourage enterprises to carry out innovation activities. Using a total of 301 observations in 62 traditional Chinese medicine enterprises from 2012 to 2016 as the research object, the paper analyzed the impact of tax incentives and financial subsidies on enterprise innovation performance. The results show that tax incentives have a significant incentive effect on R&D investment of traditional Chinese medicine enterprises, for every 1% reduction in tax costs, R&D investment increase by 0.99%, and R&D investment tax elasticity is -0.99; Financial subsidies have a significant positive effect on R&D investment but the estimated coefficient is only 0.24. When tax incentives and financial subsidies exist at the same time, the effect of financial subsidies on R&D investment is not significant. Moreover, the regression results of adding firm size as a moderator variable showed that incentive effects of tax incentives on R&D investment decreased with the increased size of the enterprise. Therefore, government subsidies should be based on tax incentives, supplemented by financial subsidies, and tax incentives should be properly inclined to SMEs.
ABSTRACT
This main objective of this study was to review the various policies and strategies promoting renewable energy development around the world. The success and failures of each country and regions were examined through a case study so as to learn some valuable lessons and derive useful implications for the development of renewable energy in Nigeria. The study initially reviewed the current renewable energy policies and identified the barriers to the development of renewable energy technology in Nigeria. The lessons from the case study were classified into support mechanisms which include; capital, fiscal, tax incentives, legislative, political, technological and environmental support. The lessons from case study was used to develop implications in addressing the development of renewable energy technologies through effective policies and strategies in Nigeria. Furthermore, the some future perspectives of renewable energy development in Nigeria were discussed. This study intends to support the Nigerian government and policymakers in decisions making and policy formulation on the short-, medium- and long-run.