Impactul politicii fiscale asupra investițiilor străine directe
The impact of fiscal policy on foreign direct investment
Author(s): Robert-Adrian GrecuSubject(s): Politics / Political Sciences, Economy, National Economy, Governance, Public Finances, Socio-Economic Research
Published by: EDITURA ASE
Keywords: foreign direct investment; tax rates; tax revenue; economy openness; territorial expansion of foreign companies;
Summary/Abstract: The main objective of this paper is to identify how fiscal policy decisions influence the flow of foreign direct investment and how sensitive is the level of FDI to changes in tax rates applicable to companies. The case study was conducted on the Romania case for the period 2005-2016. The conclusion of the study reveals how a set of restrictive fiscal policies, materialized in a higher level of tax obligations applied to companies, leads to a decrease in the level of foreign direct investment.
Journal: Colecția de working papers "ABC-ul Lumii Financiare"
- Issue Year: 2018
- Issue No: 6
- Page Range: 76-88
- Page Count: 13
- Language: Romanian