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Pregled bibliografske jedinice broj: 297267

FDI Determinants in Southeast European Countries with Special Reference to Tax Incentives


Blažić, Helena; Vlahinić-Dizdarević, Nela
FDI Determinants in Southeast European Countries with Special Reference to Tax Incentives // Economic Studies, XV (2006), 3; 34-57 (podatak o recenziji nije dostupan, članak, znanstveni)


Naslov
FDI Determinants in Southeast European Countries with Special Reference to Tax Incentives

Autori
Blažić, Helena ; Vlahinić-Dizdarević, Nela

Izvornik
Economic Studies (0205-3292) XV (2006), 3; 34-57

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
FDI; Southeast Europe; tax incentives

Sažetak
Since the Southeast European countries have become much more attractive for foreign investors since 2000, the paper analyses factors that have influenced FDI inflows in these economies. The specific FDI determinant in SEECs has been the privatization process, especially of large-scale state assets. The assessment of the impact of tax incentives on FDI is evolving showing increasing evidence that tax incentives in their broadest sense could have a significant impact on the pattern of regional FDI. The effects of incentives are likely to be particularly strong in the competition for FDI within regions, when the initial investment decision has been taken and the investor is choosing between alternative locations in a given region. In such circumstances, taxes will start to play an important role, especially corporate income tax. Its tax rate is of the crucial importance and will play major role in attracting investment. Accelerated depreciation and tax credits (allowances) for investment are even more cost efficient and could be seen as a good supplement of the former major factor. Tax holidays should be avoided. Countries should also consider lengthening loss carry forward and withholding taxes on direct dividends.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija



POVEZANOST RADA


Projekt / tema
081-0000000-1264 - Strategija ekonomsko-socijalnih odnosa hrvatskog društva (Helena Blažić, )
081-0361557-1455 - Ekonomski učinci regulatornih reformi elektroenergetskog sektora (Nela Vlahinić, )

Ustanove
Ekonomski fakultet, Rijeka

Časopis indeksira:


  • EconLit


Uključenost u ostale bibliografske baze podataka:


  • Journal of Economic Literature/EconLit