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

Kód výsledku v 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>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2018

Kód důvěrnosti údajů

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

Název periodika

Actual Problems of Economics

ISSN

1993-6788

e-ISSN

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Svazek periodika

3

Číslo periodika v rámci svazku

201

Stát vydavatele periodika

UA - Ukrajina

Počet stran výsledku

10

Strana od-do

4-13

Kód UT WoS článku

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EID výsledku v databázi Scopus

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