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https://doi.org/10.1080/1331677X.2019.1585896

Tax competition and factors influencing the gross domestic product and foreign direct investments of CEE countries

Dragos Paun   ORCID icon orcid.org/0000-0001-9228-1644 ; Faculty of Business, Universitatea Babes-Bolyai, Cluj-Napoca, Romania

Puni tekst: engleski, pdf (2 MB) str. 876-893 preuzimanja: 47* citiraj
APA 6th Edition
Paun, D. (2019). Tax competition and factors influencing the gross domestic product and foreign direct investments of CEE countries. Economic research - Ekonomska istraživanja, 32 (1), 876-893. https://doi.org/10.1080/1331677X.2019.1585896
MLA 8th Edition
Paun, Dragos. "Tax competition and factors influencing the gross domestic product and foreign direct investments of CEE countries." Economic research - Ekonomska istraživanja, vol. 32, br. 1, 2019, str. 876-893. https://doi.org/10.1080/1331677X.2019.1585896. Citirano 29.03.2020.
Chicago 17th Edition
Paun, Dragos. "Tax competition and factors influencing the gross domestic product and foreign direct investments of CEE countries." Economic research - Ekonomska istraživanja 32, br. 1 (2019): 876-893. https://doi.org/10.1080/1331677X.2019.1585896
Harvard
Paun, D. (2019). 'Tax competition and factors influencing the gross domestic product and foreign direct investments of CEE countries', Economic research - Ekonomska istraživanja, 32(1), str. 876-893. https://doi.org/10.1080/1331677X.2019.1585896
Vancouver
Paun D. Tax competition and factors influencing the gross domestic product and foreign direct investments of CEE countries. Economic research - Ekonomska istraživanja [Internet]. 2019 [pristupljeno 29.03.2020.];32(1):876-893. https://doi.org/10.1080/1331677X.2019.1585896
IEEE
D. Paun, "Tax competition and factors influencing the gross domestic product and foreign direct investments of CEE countries", Economic research - Ekonomska istraživanja, vol.32, br. 1, str. 876-893, 2019. [Online]. https://doi.org/10.1080/1331677X.2019.1585896

Sažetak
In the beginning of the twenty-first century, governments have tried to attract companies by offering different tax incentives or even changing their entire tax regime. Among the countries that have attracted foreign investments we have countries in Eastern Europe which enjoyed the benefits of the Single European Market and the stability that an EU membership brings. Given the importance of foreign capital we focus our paper on the factors the impact FDI and GDP. The main objective of the paper was to assess the impact of taxation on the GDP and FDI but our analysis has allowed to also view the impact of other factors such as infra- structure, unemployment, cost of doing business and labour force. We have selected 11 countries of the 13 New Member States that have joined the EU after 2004 and looked at data for the years 2005–2015. To see which factors influence the GDP and FDI, we have used the method of panel least squares. The results of our analysis show that taxation does play a role in the increase of the GDP and the attraction of FDI. Nevertheless, it is not the main factor and countries should not only rely on reduction of fiscal pressure.

Ključne riječi
Foreign direct investments; capital mobility; taxation; development

Hrčak ID: 228735

URI
https://hrcak.srce.hr/228735

Posjeta: 81 *