- Tytuł:
- Taxation and its effect on foreign direct investments – the case of Romania
- Autorzy:
-
Nistor, Ioan-Alin
Păun, Dragoș - Powiązania:
- https://bibliotekanauki.pl/articles/951008.pdf
- Data publikacji:
- 2013
- Wydawca:
- Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
- Tematy:
-
taxation
revenues
company income tax
value added tax
foreign direct investments - Opis:
- This paper focuses on the link between taxation and foreign direct investments and the struggle of governments to create a tax regime that would attract investors on the one hand and on the other hand increase revenues. The paper wants to test if the economic development of a country represented in consumption (measured in VAT income for the country) and production (measured in the change in Corporate Income Tax) would create an increase in Foreign Direct Investments. Based on a series of models of multiple regressions we test if the FDI is influenced by income obtained through Corporate Income Tax and Value Added Tax.
- Źródło:
-
Financial Sciences. Nauki o Finansach; 2013, 3 (16); 37-47
2080-5993
2449-9811 - Pojawia się w:
- Financial Sciences. Nauki o Finansach
- Dostawca treści:
- Biblioteka Nauki
Artykuł