The present study aims at unveiling the deliberate tax policies which countries can employ with an aim of enhancing international business across the globe. The study used secondary data that was carefully vetted by subject matter experts and obtained from reliable journal databases. To find the pertinent research publications, search terms were utilized. An established set of inclusion and exclusion criteria was utilized to evaluate the articles for appropriateness. The research validates the significance of tax policies in facilitating international trade at global level. In particular, taxation impacts the degree of foreign direct investments, imports, and exports either positively or negatively depending on the prevailing tax policies. The study reveals that tailor-made tax incentives induce cross-border trade. In particular, synthesis of extant literature reveals the essence of the following tax policies in promoting international business: Tax reductions, tax holidays, tax regulations, and tax treaties. The study has therefore called upon local tax administrators to consider promoting international business through development and implementation of conducive tax policies. This paper is unique in that it contributes to the enhancement of international business through development and implementation of tailor-made tax policies. It makes a substantial contribution to pertinent knowledge for promoting cross-border trade through fair tax policies.
| Published in | Science Journal of Business and Management (Volume 13, Issue 4) |
| DOI | 10.11648/j.sjbm.20251304.15 |
| Page(s) | 285-290 |
| Creative Commons |
This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited. |
| Copyright |
Copyright © The Author(s), 2025. Published by Science Publishing Group |
International Trade, Taxation, Tax Policy
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APA Style
Juma, H. A., Singh, Y. P., Nyoni, A. M. (2025). Taxation as an Enabler for International Business with Focus on Essence of Conducive Tax Policies. Science Journal of Business and Management, 13(4), 285-290. https://doi.org/10.11648/j.sjbm.20251304.15
ACS Style
Juma, H. A.; Singh, Y. P.; Nyoni, A. M. Taxation as an Enabler for International Business with Focus on Essence of Conducive Tax Policies. Sci. J. Bus. Manag. 2025, 13(4), 285-290. doi: 10.11648/j.sjbm.20251304.15
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Download@article{10.11648/j.sjbm.20251304.15,
author = {Haji Ameir Juma and Yogendra Pratap Singh and Austin Milward Nyoni},
title = {Taxation as an Enabler for International Business with Focus on Essence of Conducive Tax Policies},
journal = {Science Journal of Business and Management},
volume = {13},
number = {4},
pages = {285-290},
doi = {10.11648/j.sjbm.20251304.15},
url = {https://doi.org/10.11648/j.sjbm.20251304.15},
eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.sjbm.20251304.15},
abstract = {The present study aims at unveiling the deliberate tax policies which countries can employ with an aim of enhancing international business across the globe. The study used secondary data that was carefully vetted by subject matter experts and obtained from reliable journal databases. To find the pertinent research publications, search terms were utilized. An established set of inclusion and exclusion criteria was utilized to evaluate the articles for appropriateness. The research validates the significance of tax policies in facilitating international trade at global level. In particular, taxation impacts the degree of foreign direct investments, imports, and exports either positively or negatively depending on the prevailing tax policies. The study reveals that tailor-made tax incentives induce cross-border trade. In particular, synthesis of extant literature reveals the essence of the following tax policies in promoting international business: Tax reductions, tax holidays, tax regulations, and tax treaties. The study has therefore called upon local tax administrators to consider promoting international business through development and implementation of conducive tax policies. This paper is unique in that it contributes to the enhancement of international business through development and implementation of tailor-made tax policies. It makes a substantial contribution to pertinent knowledge for promoting cross-border trade through fair tax policies.},
year = {2025}
}
TY - JOUR T1 - Taxation as an Enabler for International Business with Focus on Essence of Conducive Tax Policies AU - Haji Ameir Juma AU - Yogendra Pratap Singh AU - Austin Milward Nyoni Y1 - 2025/12/17 PY - 2025 N1 - https://doi.org/10.11648/j.sjbm.20251304.15 DO - 10.11648/j.sjbm.20251304.15 T2 - Science Journal of Business and Management JF - Science Journal of Business and Management JO - Science Journal of Business and Management SP - 285 EP - 290 PB - Science Publishing Group SN - 2331-0634 UR - https://doi.org/10.11648/j.sjbm.20251304.15 AB - The present study aims at unveiling the deliberate tax policies which countries can employ with an aim of enhancing international business across the globe. The study used secondary data that was carefully vetted by subject matter experts and obtained from reliable journal databases. To find the pertinent research publications, search terms were utilized. An established set of inclusion and exclusion criteria was utilized to evaluate the articles for appropriateness. The research validates the significance of tax policies in facilitating international trade at global level. In particular, taxation impacts the degree of foreign direct investments, imports, and exports either positively or negatively depending on the prevailing tax policies. The study reveals that tailor-made tax incentives induce cross-border trade. In particular, synthesis of extant literature reveals the essence of the following tax policies in promoting international business: Tax reductions, tax holidays, tax regulations, and tax treaties. The study has therefore called upon local tax administrators to consider promoting international business through development and implementation of conducive tax policies. This paper is unique in that it contributes to the enhancement of international business through development and implementation of tailor-made tax policies. It makes a substantial contribution to pertinent knowledge for promoting cross-border trade through fair tax policies. VL - 13 IS - 4 ER -
Sharda School of Business Studies, Sharda University, Greater Noida, India
Sharda School of Business Studies, Sharda University, Greater Noida, India
Sharda School of Business Studies, Sharda University, Greater Noida, India
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