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

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název statě ve sborníku

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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Počet stran výsledku

7

Strana od-do

93-99

Název nakladatele

VŠB-Technical university of Ostrava

Místo vydání

Ostrava

Místo konání akce

Ostrava

Datum konání akce

19. 5. 2016

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000387986300009