ANALYSIS OF DEPENDENCE FDI FLOWS ON THE SIZE OF CORPORATE INCOME TAX RATES IN EU COUNTRIES
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F15%3A%230003703" target="_blank" >RIV/47813059:19520/15:#0003703 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
ANALYSIS OF DEPENDENCE FDI FLOWS ON THE SIZE OF CORPORATE INCOME TAX RATES IN EU COUNTRIES
Original language description
This article therefore aims at analyzing how FDI in the European Union are affected by corporate tax rates. For this purpose, it compares the evolution of FDI in the EU Member States, undertaken under the EU in the period between the years 2004 - 2012, with development of the tax rates on corporate income, namely the statutory and effective tax rates. The dependency ratio of FDI on the tax rates is here determined using the comparative and correlation analysis. Based on the results of this analysis is then assessed the significance of the corporate income tax rates impact on the amount of FDI in the EU.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Finance and the performance of firms in science, education, and practice
ISBN
978-80-7454-482-8
ISSN
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e-ISSN
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Number of pages
13
Pages from-to
124-136
Publisher name
Tomas Bata Uniuversity in Zlin
Place of publication
Zlín
Event location
Zlín
Event date
Apr 23, 2015
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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