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Daňové zatížení korporací v zemích EU a jeho vliv na firemní investice

Píšťková, H. Corporate taxation in selected member states of the EU and its impact on corporate investment. Diploma thesis. Brno: Mendel University, 2014. The thesis identifies the relation between corporate investment and corporate tax rate in selected EU member countries over the period 2002-2014, while using panel regression analysis. Readers are being apprised of current corporate tax systems of EU member states and a review of existing papers solving given issue. The analysis is performed through two separate models, it explores the impact of selected factors on inward flows of foreign direct investment and on real investment. Based on results of the analysis performed, significant factors influencing the investment decisions are identified. The choice of variables, possibilities of government policies influencing investment and potential impact of these policies are matters of discussion.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:178655
Date January 2014
CreatorsPíšťková, Hana
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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