Taxation as a factor in investment attractiveness in the Visegrad countries
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25410%2F23%3A39920529" target="_blank" >RIV/00216275:25410/23:39920529 - isvavai.cz</a>
Result on the web
<a href="https://www.tandfonline.com/doi/abs/10.1080/14631377.2023.2169522" target="_blank" >https://www.tandfonline.com/doi/abs/10.1080/14631377.2023.2169522</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1080/14631377.2023.2169522" target="_blank" >10.1080/14631377.2023.2169522</a>
Alternative languages
Result language
angličtina
Original language name
Taxation as a factor in investment attractiveness in the Visegrad countries
Original language description
Managers take into account the tax burden when they decide about a new investment; therefore, they seek countries with lower tax rates. Governments respond to these requirements and battle for new investments by lowering tax rates as part of tax competition. This study focuses on the Visegrad countries as a region of new foreign investments from other OECD countries, and analyses the determinants of a bilateral FDI position of equity. As a model, it uses dynamic panel regression with GMM estimation. Results show that FDIs are affected by the level of difference in corporate taxation and the size of both countries. Every other potential determinant has no effect on the level of investment. These results show that foreign investors care about tax burdens more when investing within the Visegrad Group. Visegrad countries are relatively close when considering conditions for business; therefore, the most important difference becomes the taxation of profits.
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50202 - Applied Economics, Econometrics
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2023
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Post-Communist Economies
ISSN
1463-1377
e-ISSN
1465-3958
Volume of the periodical
35
Issue of the periodical within the volume
4
Country of publishing house
GB - UNITED KINGDOM
Number of pages
16
Pages from-to
368-383
UT code for WoS article
000917792100001
EID of the result in the Scopus database
2-s2.0-85147201992