Impact of Fiscal Incentives on SEZs’ Performance in Gujarat

Falguni H. Pandya and Yogesh C. Joshi

Foreign Trade Review, 2015, vol. 50, issue 3, 190-218

Abstract: There is no clear-cut evidence whether fiscal incentives turn into desired growth of the economy or just result in cost for the exchequer. Looking at the success of China and other countries, India has tried to replicate the ‘zone’ concept by enacting special economic zones (SEZs) policy in 2005. The present article attempts to study different types of fiscal incentives given to the firms in SEZs and their impact on the performance through survey-cum-interview method. The research reveals that there is a need to modify the structure of present incentives to tap its full benefit.

Keywords: SEZs; fiscal incentives; impact of fiscal incentives (search for similar items in EconPapers)
JEL-codes: A11 H20 H30 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:sae:fortra:v:50:y:2015:i:3:p:190-218

DOI: 10.1177/0015732515589442

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