Relationship between tax incentives and business sustainability: analysis of SMEs in the Central District of Honduras
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Abstract
This study analyzed the effectiveness of tax exemptions as a strategy to promote the sustainability of small and medium-sized enterprises (SMEs) in the Central District of Honduras. Using a quantitative correlational approach and census data from 2018 to 2023, a significant positive correlation was identified between the volume of tax exemptions and business closures. This finding challenges traditional assumptions about fiscal policy effects and reveals a structural distortion potentially favoring market concentration. The study concludes that current fiscal policies need to be redesigned, incorporating progressivity, impact monitoring, and a specific focus on micro and small enterprises.
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