• Dr. Subhash Chandra Saini

This paper examines the impact of tax incentives on corporate accounting practices and ethical decision-making. Tax incentives, including deductions, credits, and exemptions, are designed to influence corporate behavior by reducing tax liabilities and encouraging certain business activities. While these incentives can promote economic growth and innovation, they also pose significant challenges for corporate accounting and ethical decision-making. Tax incentives can lead to complex accounting practices as companies seek to optimize their tax positions. This can result in aggressive tax planning strategies, where businesses exploit loopholes or engage in creative accounting to maximize tax benefits. Such practices may complicate financial reporting and create ethical dilemmas, as companies navigate the fine line between legal tax avoidance and unethical tax evasion. Ethical decision-making in corporate accounting is increasingly scrutinized in light of tax incentives. Companies are faced with the challenge of balancing financial gains from tax incentives with the need for transparency and integrity in their financial practices. The pursuit of tax benefits can sometimes lead to questionable accounting practices, potentially eroding public trust and impacting corporate reputation. This study explores the dual nature of tax incentives: their ability to drive positive economic outcomes while also presenting ethical challenges. It analyzes case studies where tax incentives have influenced corporate accounting decisions and examines the ethical implications of these practices. The paper highlights the need for robust ethical guidelines and regulatory frameworks to ensure that tax incentives are used in ways that support both corporate success and responsible accounting practices. Ensuring that tax incentives align with ethical decision-making and transparency is essential for maintaining the integrity of corporate accounting and sustaining public trust.

Tax incentives, corporate accounting, ethical decision-making, financial reporting, tax planning, aggressive tax avoidance, transparency, tax evasion, regulatory frameworks, economic impact.

"THE IMPACT OF TAX INCENTIVES ON CORPORATE ACCOUNTING", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.11, Issue 12, page no.g489-g493, December-2024, Available :http://www.jetir.org/papers/JETIR2412655.pdf

"THE IMPACT OF TAX INCENTIVES ON CORPORATE ACCOUNTING", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.11, Issue 12, page no. ppg489-g493, December-2024, Available at : http://www.jetir.org/papers/JETIR2412655.pdf