Wpływ dodatkowego opodatkowania sektora finansowego na napływ zagranicznych inwestycji bezpośrednich w krajach UE
Impact of additional financial sector taxation on the Foreign Direct Investment inflow in the EU countries

Summary/Abstract: The aim of the aticle is to assess the impact of additional taxation of the financial sector on FDI flows in the EU member states. The hypothesis is: taxation is an important determinant of FDI and the introduction of additional financial sector taxation results in a reduction in FDI inflows. Both comparative analysis, as well as statistical studies using univariate analysis of variance ANOVA did not reveal significant effect of financial sector taxation on the inflow of FDI. Therefore, it must be presumed that other factors: economic, political or business environment, have a greater impact on the inflow of FDI.

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