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Relationship between Foreign Direct Investment and Company Taxation: Case of Bangladesh

American Journal of Trade and Policy

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Title Relationship between Foreign Direct Investment and Company Taxation: Case of Bangladesh
 
Creator Ahmed, Alim Al Ayub; Assistant Professor, Faculty of Business, ASA University Bangladesh, Shyamoli, Dhaka-1207, BANGLADESH
 
Subject Company Taxation, Corporate Tax Rate, Foreign Direct Investment (FDI), GDP, Bangladesh
 
Description This study looks at the association between foreign direct investment and company taxation in Bangladesh from 2001-2010. The annual reports were sourced from the Bangladesh Bank Bulletin, Bangladesh Bureau of Statistics (BBS) and World Bank which was analyzed using Descriptive Statistic, correlation and regression. The independent variable corporate taxation was measured using corporate tax rate (CTR) whilst dependent variable foreign direct investment was measured using FDI net inflow (% of GDP). GDP, exchange rate and inflation rate were used as control variables. The result showed negative significant relationship between CTR and FDI whereas exchange rate and FDI indicated negative insignificant relationship. On the other hand, GDP was positively insignificantly related with FDI whilst inflation had positive significant relationship with FDI. Based on the result, the study suggested that there is require for the government to lo trim down corporate tax rate in order to create a centre of attention FDI into the country. 
 
Publisher Asian Business Consortium
 
Contributor —
 
Date 2015-10-19
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
—
 
Format application/pdf
 
Identifier http://journals.abc.us.org/index.php/ajtp/article/view/669
10.18034/ajtp.v2i2.669
 
Source American Journal of Trade and Policy; Vol 2, No 2 (2015): 5th Issue; 125 - 128
2313-4755
2313-4747
 
Language eng
 
Relation http://journals.abc.us.org/index.php/ajtp/article/view/669/491
 
Rights Copyright (c) 2015 Alim Al Ayub Ahmed
http://creativecommons.org/licenses/by-nc/4.0