This diploma thesis deals with tax differences, which occur among states of the European Union. It focuses on the influence of taxes to at-tract foreign direct investment and further impact on the increase of eco-nomic development. Using correlation analysis it quantifies these relationships and proves that generally there are in EU weak links be-tween variables. To sum up, low corporate taxation is a factor which attracts foreign direct investment and foreign direct investment can be under certain circumstances the factor increasing the economic level of the country. Weaker and less obvious results are found for region of Central and East Europe and so called tax havens probably due the po-sition of alternative factors including qualitative characteristics. In addition, these results are discussed in context of recent European effort to coordinate and harmonize corporate taxation.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:178650 |
| Date | January 2014 |
| Creators | Němečková, Kateřina |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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