Investments Allocation Tax Factors in Pre-crisis Time
Investments Allocation Tax Factors in Pre-crisis Time

Author(s): Gabriela Kukalová, Lukáš Moravec
Subject(s): Business Economy / Management, Economic policy, Fiscal Politics / Budgeting
Published by: Masarykova univerzita nakladatelství
Keywords: foreign direct investments; double tax treaties; consumption taxes burden; direct taxes burden; econometric modeling;
Summary/Abstract: This study sets as its target to verify the influence of tax environment on the foreign direct investments allocation (hereinafter mentioned only as “FDI”) and identify the specific tax factors having significant impact on the FDI geographical structure and quantify the factors power applying the correlate and regression functions on the 2006 OECD data. The study analyzes influence of direct taxes burden and consumer taxes burden on investments. Special stress is put on the double tax treaties as a factor influencing cross-border investments tax burden in the time of growing globalization process.

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