Taxation and its effect on foreign direct investments – the case of Romania

• Authors: Ioan-Alin Nistor , Dragoș Păun
• Languages of publication: EN

Abstracts

EN

This paper focuses on the link between taxation and foreign direct investments and the struggle of governments to create a tax regime that would attract investors on the one hand and on the other hand increase revenues. The paper wants to test if the economic development of a country represented in consumption (measured in VAT income for the country) and production (measured in the change in Corporate Income Tax) would create an increase in Foreign Direct Investments. Based on a series of models of multiple regressions we test if the FDI is influenced by income obtained through Corporate Income Tax and Value Added Tax.

Keywords

EN

taxation; revenues; company income tax; value added tax; foreign direct investments

• Publisher: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
• Journal: Nauki o Finansach
• Year: 2013
• Issue: 3 (16)
• Pages: 37-47

Contributors

author

Ioan-Alin Nistor

• Universitatea Babeș-Bolyai, Romania

author

Dragoș Păun

• Universitatea Babeș-Bolyai, Romania

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