Impact of Tax Burden on the Business Environment and Foreign Direct Investment in V4 Countries

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F18%3A10239972" target="_blank" >RIV/61989100:27510/18:10239972 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Impact of Tax Burden on the Business Environment and Foreign Direct Investment in V4 Countries

Original language description

This paper deals with the impact of the tax burden on the quality of the business environment and the volume of foreign direct investment in the V4 countries. The quality of business environment means good conditions for free enterprise and at the same time creates the prerequisite for the long-term competitiveness of a country on a global scale. The government of each country should create a business environment in which entrepreneurs can operate on the basis of clear, transparent and predictable rules that apply equally to everyone. The attractiveness of the country for foreign direct investment is driven by a favourable business environment, the quality of the institutional environment, relative price and cost competitiveness, but it can also be dynamically influenced by targeted state policy for the promotion of foreign investments (investment incentives). The business environment, together with macroeconomic stability, available infrastructure and human capital, is one of the four factors that affect the competitiveness and attractiveness of each country from the foreign investors&apos; point of view. Through the correlation analysis, this paper assesses the impact of the total tax burden on investor decisions and the volume of foreign direct investment in V4 countries.

Czech name

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Czech description

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Type

J_ost - Miscellaneous article in a specialist periodical

CEP classification

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OECD FORD branch

50204 - Business and management

Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2018

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Actual Problems of Economics

ISSN

1993-6788

e-ISSN

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Volume of the periodical

3

Issue of the periodical within the volume

201

Country of publishing house

UA - UKRAINE

Number of pages

10

Pages from-to

4-13

UT code for WoS article

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EID of the result in the Scopus database

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