DETERMINANTY NAPŁYWU BEZPOŚREDNICH INWESTYCJI
ZAGRANICZNYCH DO WYBRANYCH KRAJÓW EUROPY ŚRODKOWEJ
DETERMINANT OF INFLOWS OF FOREIGN DIRECT INVESTMENT INTO THE COUNTRIES OF CENTRAL EUROPE
Author(s): Robert MatusiakSubject(s): National Economy, Public Finances
Published by: Wydawnictwo Uniwersytetu w Białymstoku
Keywords: FDI, gravity model; corporate income tax; international trade;
Summary/Abstract: The aim of the article is to assess the determinants of inflow of foreign direct investment (FDI) toCentral European countries (Poland, the Czech Republic and Slovakia), and in particular the impact of changes in corporate income tax rates, both for the investor and the host country in relation to bilateral flows of foreign capital in 2010-2015. The study was based on the gravity model, which is widely used in international management research. The following variables were used for the study: inflow of foreign direct investment (current prices, EUR), GDP (current prices, EUR), geographical distance between capitals, GDP per capita (current prices, EUR), difference in corporate tax rates betweenIndividual countries as well as binary variables defining, inter alia, means of payment between states and whether they share a common border or not.
Journal: Optimum. Economic Studies
- Issue Year: 91/2018
- Issue No: 1
- Page Range: 177-186
- Page Count: 10
- Language: Polish