The Resource Open door tax policy for foreign direct investments in South Eastern Europe : tax incentives and flat tax in action
Open door tax policy for foreign direct investments in South Eastern Europe : tax incentives and flat tax in action
Resource Information
The item Open door tax policy for foreign direct investments in South Eastern Europe : tax incentives and flat tax in action represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Open door tax policy for foreign direct investments in South Eastern Europe : tax incentives and flat tax in action represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- Open door tax policies have been offered as a key ingredient for attracting foreign capital in the region of South Eastern Europe. In the last decade, these countries have strived to respond to the global tax competition and to create attractive business environments for economic growth and foreign direct investments (FDI). Promptly, seven of nine South Eastern European countries introduced flat taxes for corporate income, and re-modeled fiscal surrounding for foreign direct investment (FDI). Were these transformative policy decisions, or just cosmetic alterations to the existing conditions for doing business? How much impact have the flat tax and tax incentives had on the FDI? This article analyses open door tax policies, in particular the nexus between, on the one hand, the flat tax and related tax incentives, and on the other, the FDI. A comparable measure of each country's implementation of open door tax policy is created, and countries are analysed separately, with focus on the legal and economic aspects. Innovative methodology of awarding points to each determinant of the open door tax policy is applied in combination with measuring of political and legal variables, that drives the conclusion about the significance of each factor for FDI in the Region
- Language
- eng
- Label
- Open door tax policy for foreign direct investments in South Eastern Europe : tax incentives and flat tax in action
- Title
- Open door tax policy for foreign direct investments in South Eastern Europe : tax incentives and flat tax in action
- Language
- eng
- Summary
- Open door tax policies have been offered as a key ingredient for attracting foreign capital in the region of South Eastern Europe. In the last decade, these countries have strived to respond to the global tax competition and to create attractive business environments for economic growth and foreign direct investments (FDI). Promptly, seven of nine South Eastern European countries introduced flat taxes for corporate income, and re-modeled fiscal surrounding for foreign direct investment (FDI). Were these transformative policy decisions, or just cosmetic alterations to the existing conditions for doing business? How much impact have the flat tax and tax incentives had on the FDI? This article analyses open door tax policies, in particular the nexus between, on the one hand, the flat tax and related tax incentives, and on the other, the FDI. A comparable measure of each country's implementation of open door tax policy is created, and countries are analysed separately, with focus on the legal and economic aspects. Innovative methodology of awarding points to each determinant of the open door tax policy is applied in combination with measuring of political and legal variables, that drives the conclusion about the significance of each factor for FDI in the Region
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 43 (2015),
- http://library.link/vocab/creatorName
-
- Maksimovska-Veljanovski, A
- Pendovska, V
- Kjoseva, N
- Geographic coverage
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- foreign investment
- tax incentive
- flat tax
- tax-free zone
- tax holiday
- tax policy
- Label
- Open door tax policy for foreign direct investments in South Eastern Europe : tax incentives and flat tax in action
- Label
- Open door tax policy for foreign direct investments in South Eastern Europe : tax incentives and flat tax in action
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Open-door-tax-policy-for-foreign-direct/qvZmC8MrWoI/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Open-door-tax-policy-for-foreign-direct/qvZmC8MrWoI/">Open door tax policy for foreign direct investments in South Eastern Europe : tax incentives and flat tax in action</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
