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Luận văn thạc sĩ corporate income taxes and firms financing decisions, the case of vietnamese tax incentives

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Luận văn thạc sĩ corporate income taxes and firms financing decisions, the case of vietnamese tax incentives

UNBTRSITY OF ECONOMIC s HO CHI MINH CITYERASMUS UNIVERSITY ROTTERDAM INSTITUTE OF SOC IAL STUDIES VIETNAM HIE NETHERLANDSVIETNAM - THE NETHERLANDS PRO

Luận văn thạc sĩ corporate income taxes and firms financing decisions, the case of vietnamese tax incentives OGRAMME FOR M.A IN DEVELOPMENT ECONOMICSC ORPORATE INCOME TAXES AND FIRMS’ FINANCING DECISIONS: HIE CASE OF VIETNAMESE TAX INC ENTIVESBYPHAM NGUYEN QU

ANG HOAMASTER OF ARTS IN DEVELOPMENT EC ONOMICSno CHI MINH CITY. DEC EMBER 20171UNIVERSITY OF ECONOMICS ERASMUS UNIVERSITY ROTTERDAM HO CHI MINH c TTY Luận văn thạc sĩ corporate income taxes and firms financing decisions, the case of vietnamese tax incentives

INSTITUTE OF SOCIAL STUDIESVIETNAM HIE NETHERLANDSVIETNAM - THE NETTĨERTANDS PROGRAMME FOR M.A TN DEVELOPMENT ECONOMICSCORPORATE INCOME TAXES AND FIRM

Luận văn thạc sĩ corporate income taxes and firms financing decisions, the case of vietnamese tax incentives

S’ FINANCING DECISIONS: THE CASE OF VIETNAMESE I AX INCENTIVESA thesis is submitted in partial tiiltilnient of the requirement for the degree of MASTE

UNBTRSITY OF ECONOMIC s HO CHI MINH CITYERASMUS UNIVERSITY ROTTERDAM INSTITUTE OF SOC IAL STUDIES VIETNAM HIE NETHERLANDSVIETNAM - THE NETHERLANDS PRO

Luận văn thạc sĩ corporate income taxes and firms financing decisions, the case of vietnamese tax incentives This 1$ TO certify That this thesis entitled “Taxes and Corporate Financial Decisions: The Case of Vietnamese Tax Incentives", which 1$ submined by me

in follillmcnt of the rcquữcments for the degree of Master of Art m Development Economics to Viet Nani The Netherlands Programme (VNP). To the best o Luận văn thạc sĩ corporate income taxes and firms financing decisions, the case of vietnamese tax incentives

f my knowledge, my thesis does not infringe on anyone’s copyright nor violate any proprietary lights and that any ideas, techniques. quotation, or any

Luận văn thạc sĩ corporate income taxes and firms financing decisions, the case of vietnamese tax incentives

other material from the work of other researchers in my thesis, published or otherwise, arc folly acknowledge in accordance witii the standard refere

UNBTRSITY OF ECONOMIC s HO CHI MINH CITYERASMUS UNIVERSITY ROTTERDAM INSTITUTE OF SOC IAL STUDIES VIETNAM HIE NETHERLANDSVIETNAM - THE NETHERLANDS PRO

Luận văn thạc sĩ corporate income taxes and firms financing decisions, the case of vietnamese tax incentives support and valuable advice he has given through my research study. I have been very lucky to a supervisor who took a high cared about my work and who

respond to my question. He consistently allowed this paper In be my wink bill steered me ill the right die direction whenever he thought 1 needed il. Luận văn thạc sĩ corporate income taxes and firms financing decisions, the case of vietnamese tax incentives

His careful editing contributed enormously to the production of this thesis.I also would like to thank my co-supcrvisor Dr Truong Dang Thuy for his e

Luận văn thạc sĩ corporate income taxes and firms financing decisions, the case of vietnamese tax incentives

nthusiastic support, availability and constructive suggestion, which help me overcome the challenge and high-pressured situation during the lime of re

UNBTRSITY OF ECONOMIC s HO CHI MINH CITYERASMUS UNIVERSITY ROTTERDAM INSTITUTE OF SOC IAL STUDIES VIETNAM HIE NETHERLANDSVIETNAM - THE NETHERLANDS PRO

Luận văn thạc sĩ corporate income taxes and firms financing decisions, the case of vietnamese tax incentives ecouomic knowledge during this program. Besides, completing this work would have been difficult if it is not supported by my best friends. I am indeb

ted to them for then help. Moreover. I wish to thank all my friends who arc in VNP 21 who share unforgettable memories in this program.Finally, there Luận văn thạc sĩ corporate income taxes and firms financing decisions, the case of vietnamese tax incentives

are also words of deep grab hide for my family who support and encourage me when I implement my postgraduate studies.rham Nguyen Quang IloaDecember. 2

Luận văn thạc sĩ corporate income taxes and firms financing decisions, the case of vietnamese tax incentives

01"4ABS i RACTBased on the tax incentives policy enacted by Vietnamese Govamnent in the year 2004. this paper applies Difference in Difference method

UNBTRSITY OF ECONOMIC s HO CHI MINH CITYERASMUS UNIVERSITY ROTTERDAM INSTITUTE OF SOC IAL STUDIES VIETNAM HIE NETHERLANDSVIETNAM - THE NETHERLANDS PRO

Luận văn thạc sĩ corporate income taxes and firms financing decisions, the case of vietnamese tax incentives e taxes’ change on firm's capital structure, rhe treatment group is slate enleiprises anil otherwise IS control group. I he dala is collected in the p

eriod from 2001 111 2007, therein ilala related Io the period 2001- 2003 is pre-llealmenl dala and those in the peiiod 2004-2007 is post- treatment da Luận văn thạc sĩ corporate income taxes and firms financing decisions, the case of vietnamese tax incentives

te. Similar to prior capital’s literature, the empirical results expose that that taxation actually has impact on leverage. The measured impact is app

Luận văn thạc sĩ corporate income taxes and firms financing decisions, the case of vietnamese tax incentives

roximately -4.1 percentage point, meaning that with the introduction of incentive lax policy, the debt ratio of companies reduces more than 1 percenta

UNBTRSITY OF ECONOMIC s HO CHI MINH CITYERASMUS UNIVERSITY ROTTERDAM INSTITUTE OF SOC IAL STUDIES VIETNAM HIE NETHERLANDSVIETNAM - THE NETHERLANDS PRO

Luận văn thạc sĩ corporate income taxes and firms financing decisions, the case of vietnamese tax incentives gh significanl level.

UNBTRSITY OF ECONOMIC s HO CHI MINH CITYERASMUS UNIVERSITY ROTTERDAM INSTITUTE OF SOC IAL STUDIES VIETNAM HIE NETHERLANDSVIETNAM - THE NETHERLANDS PRO

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