The Impact of Tax Competition on the FDI Flows within EU in Conditions of Globalization

Result code in IS VaVaI
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Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The Impact of Tax Competition on the FDI Flows within EU in Conditions of Globalization
Original language description
With the emergence of multinational corporations and globalization of their economic activities, the competition between these companies is being expanded also on the competition between individual states. This competition is also manifested in the tax area, when less economically developed countries are trying to attract the foreign investors from economically advanced countries to their country through a lower corporate tax burden, which is considered as harmful tax competition. This article examines the extent of Foreign Direct Investments flows depending on the size of corporate income tax burden in EU countries. The amount of the corporate income tax burden is expressed here using two types of tax rates, namely the statutory tax rate and the effective tax rate, defined by the ratio of the aggregate revenue of corporate income taxes to GDP. The degree of dependence of FDI flows on the size of the corporate tax rates is determined using correlation analysis.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
ICEI 2016 Proceedings of the 3 International Conference on European Integration 2016
ISBN
9788024839110
ISSN
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e-ISSN
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Number of pages
7
Pages from-to
93-99
Publisher name
VŠB-Technical university of Ostrava
Place of publication
Ostrava
Event location
Ostrava
Event date
May 19, 2016
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000387986300009

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