Utjecaj promjena poreznog opterećenja dobiti na kretanje izravnih stranih ulaganja u post-tranzicijskim zemljama srednje i istočne Europe

doctoral thesis

• Title (english): The impact of changes of the corporate income tax burden on foreign direct investment flows in post-transition countries of Central and Eastern Europe
• Author: Marija Davidović
• Mentor: Hrvoje Šimović (mentor)
• Committee member: Mile Bošnjak (predsjednik povjerenstva)
• Committee member: Hrvoje Šimović (član povjerenstva)
• Committee member: Domagoj Karačić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2023-04-27, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance
• Universal decimal classification (UDC): 330 - Economics. Economic science

Abstract

Predmet istraživanja doktorske disertacije je utjecaj promjena poreznog opterećenja dobiti na kretanje izravnih stranih ulaganja u post - tranzicijskim zemljama srednje i istočne Europe. Iako porez ne spada u glavne čimbenike u odlukama o tome gdje investirati, pitanje poreza i izgrađenosti poreznog sustava ima sve važniju ulogu u odlukama investitora. Problemi promjena poreznih stopa i priljeva izravnih stranih ulaganja uvijek su aktualni, budući da vlade pokušavaju privući strana ulaganja koja pozitivno utječu na gospodarski rast i razvoj te omogućuju stvaranje novih radnih mjesta uz povećanje ljudskog kapitala, vještina i znanja. Rezultati istraživanja temeljeni na autoregressive distributed lag panel modelima (tzv. panel ARDL) upućuju da zakonska stopa poreza na dobit nije sveobuhvatan pokazatelj poreznog opterećenja te da efektivna ili stvarna porezna stopa predstavlja bolju sliku porezne uspješnosti pojedine zemlje u privlačenje izravnih stranih ulaganja.

Abstract (english)

The subject of the doctoral dissertation is the impact of changes in profit tax burden on the movement of foreign direct investments in post-transitional countries of Central and Eastern Europe. Although tax is not among the main factors in investment decisions, the issue of taxes and the sophistication of the tax system plays an increasingly important role in investor decisions. Problems with changes in tax rates and inflows of foreign direct investment are always current, as governments try to attract foreign investments that have a positive impact on economic growth and development, and enable the creation of new jobs along with the increase of human capital, skills, and knowledge. The research results, based on autoregressive distributed lag panel models (panel ARDL), suggest that the statutory corporate income tax rate is not a comprehensive indicator of tax burden and that the effective or actual tax rate provides a better picture of a country's tax performance in attracting foreign direct investment.

• Keywords: porezno opterećenje dobiti; porez na dobit; efektivno porezno opterećenje; izravna strana ulaganja; panel ARDL; post-tranzicijske zemlje srednje i istočne Europe
• Keywords (english): tax burden on profits; corporate tax; effective tax burden; foreign direct investment; panel ARDL; post-transition countries in Central and Eastern Europe
• Language: croatian
• URN:NBN: urn:nbn:hr:148:685476
• Promotion: 2023
• Project: Number: IP-2016-06-4609; Title: Održivost javnih financija na putu u monetarnu uniju; Acronym: PuFiSuMU; Leader: Hrvoje Šimović; Jurisdiction: Croatia; Funder: HRZZ; Funding stream: IP
• Study programme: Title: /; Study programme type: university; Study level: postgraduate; Academic / professional title: doktor/doktorica znanosti u području društvenih znanosti (doktor/doktorica znanosti u području društvenih znanosti)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2023-05-24 15:42:49