Utjecaj porezne politike na privlačenje izravnih stranih ulaganja na primjeru Irske i Belgije

master's thesis

• Title (english): The influence of tax policy on attracting foreign direct investment in Ireland and Belgium
• Author: Josipa Bregović
• Mentor: Nika Šimurina (mentor)
• Committee member: Hrvoje Šimović (predsjednik povjerenstva)
• Committee member: Marko Primorac (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2016-01-26, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics

Abstract

Cilj istraživanja je prikazati u kolikoj su mjeri elementi porezne politike Irske i Belgije važan faktor u privlačenju izravnih stranih ulaganja. Također se nastoji ukazati na mjere porezne politike koje navedene zemlje koriste u stvaranju svoje velike konkurentnosti na globalnom tržištu. Izučavanjem literature i analiziranjem kvantitativnih podataka došlo se do rezultata koji prikazuju kako povoljan i poticajan porezni sustav zemlje ima učinaka na priljev stranih ulaganja. U Irskoj se najveća važnost pridaje porezu na dobit zbog niske porezne stope, dok je fiskalna politika Belgije orijentirana na porezne poticaje u sektor istraživanja i razvoja.

Abstract (english)

The aim of the research is to show to what extent are the elements of the tax policy of Ireland and Belgium important for attracting foreign direct investments. The research also tries to point out the tax policy measures which the mentioned countries are using in the creation of the great competitiveness on the global market. Studying the literature and analysis of the quantitative data led to the results which show that a favorable and stimulating tax system of the country has effects on the inflow of foreign investments. In Ireland, the greatest importance is given to the corporate income tax mainly because of its low tax rate, whereas the fiscal policy of Belgium is focused on tax incentives in the sector of research and development.

• Keywords: izravna strana ulaganja; porezni poticaj; porez na dobit; poticaj u istraživanje i razvoj
• Keywords (english): foreign direct investment; tax incentive; corporate income tax; R&D incentive
• Language: croatian
• URN:NBN: urn:nbn:hr:148:219324
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2016-10-21 11:46:25