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- Title
Vergi Takozunun Doğrudan Yabancı Yatırımlar Üzerindeki Etkisi: Avrupa Birliği Örneği.
- Authors
DÖKMEN, Gökhan; KAYGUSUZ, Bilim Uzmanı Ferda
- Abstract
In recent years, the changes in the global economic and political environment has caused a renewed interest in foreign direct investments. Due to increase in the level of international economic activities, the factors that affect foreign direct investment have become more important. Tax policies can affect the volume and location of foreign direct investment. Effectiveness of investment fund incentives is reduced because of high tax rates reduced the profit volume. Taxes that increase labor costs are also among the important decision-making process of foreign investment strategies. However, the relationship between these tax practices, which are called tax wedges in the literature, embodied by the tax burden on labor and the direct foreign capital has not been studied much. In this study, static panel data analysis was performed between 1996 and 2016 by using data set of 21 European Union member countries. In the study, no statistically significant relationship was found between the tax burden on labor and foreign direct investments for the sample countries.
- Subjects
EUROPEAN Union; FOREIGN investments; ECONOMIC change; TAX administration &; procedure; TAX incidence; ECONOMIC activity
- Publication
Bartin University Journal of Faculty of Economics & Administrative Sciences / Bartın Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 2019, Vol 10, Issue 20, p204
- ISSN
1309-954X
- Publication type
Article