Discounted corporate tax and its applications in capital companies

From time to time, the states can enforce a variety of investment incentive practices to address market disruptions in the economy, reduce inter-region growth differences, increase investments, and ultimately achieve economic growth and development. In this thesis study, we have narrowed down the incentive areas provided by governments and reviewed the discount tax and implementation examples, which are just one of the investment incentives, and the impact of the discount on the budget is compared with the incentive systems in the European Union. Solutions are listed in the face of shortcomings identified as a result of our work.