- Author
- Nistor Ioan-Alin (Universitatea Babeș-Bolyai, Romania), Păun Dragoș (Universitatea Babeș-Bolyai, Romania)
- Title
- Taxation and Its Effect on Foreign Direct Investments - the Case of Romania
Wpływ opodatkowania na bezpośrednie inwestycje zagraniczne - przykład Rumunii - Source
- Nauki o Finansach / Uniwersytet Ekonomiczny we Wrocławiu, 2013, nr 3 (16), s. 37-47, rys., tab., bibliogr. 14 poz.
Financial Sciences / Uniwersytet Ekonomiczny we Wrocławiu - Keyword
- System podatkowy, Dochody, Podatek dochodowy, Podatek dochodowy od osób prawnych, Inwestycje zagraniczne, Podatek od wartości dodanej (VAT)
Tax system, Income, Income tax, Corporate income tax, Foreign investment, Value Added Tax (VAT) - Note
- streszcz., summ.
- Country
- Rumunia
Romania - Abstract
- Artykuł przedstawia zależności między opodatkowaniem a bezpośrednimi inwestycjami zagranicznymi oraz staraniami regulatorów co do stworzenia odpowiedniego systemu podatkowego, który jednocześnie zachęci inwestorów i zwiększy dochody budżetowe. Celem omawianych badań jest weryfikacja, czy rozwój gospodarki danego kraju mierzony konsumpcją (wartość dochodu podatku od wartości dodanej - VAT) powoduje wzrost w bezpośrednich inwestycji zagranicznych. Przy użyciu serii modeli regresji wielorakiej przetestowano wpływ bezpośrednich inwestycji zagranicznych na poziom dochodów z tytułu podatku dochodowego od osób prawnych i z tytułu podatku od wartości dodanej.(abstrakt oryginalny)
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.(original abstract) - Accessibility
- The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics - Bibliography
-
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- Cited by
- ISSN
- 2080-5993
- Language
- eng
