Since 2014
Relationship between Tax Regulations and Direct Foreign Capital: Case of Balkan Countries
Turkish Economic Review
View Archive Info| Field | Value | |
| Title |
Relationship between Tax Regulations and Direct Foreign Capital: Case of Balkan Countries
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| Creator |
BALTACI, Nuri
ŞAHİN, Muhammet; Gümüşhane University, FEAS, Department of Public Finance. Phone:505 383 1214 |
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| Subject |
FDI; Tax Rates; Panel Data.
F21; H25; C23. |
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| Description |
Abstract. Balkan countries draw attention of many countries and investors after eastern bloc countries spread to free market economy. Moreover, these countries need to attract foreign capital as a development instrumental in order to adapt to the market system. They, for the purpose of attracting foreign capital inflow to their own countries, utilize tax advantages with many other applications. In this study, the relationship between foreign capital and tax in 11 Balkan Countries is examined. Annual data for the period of 2006-2014 was used in this study. System GMM (Dynamic Panel Data) was preferred as a model in this study. According to the findings through the analyses, a negative relationship is observed between indirect taxes and foreign direct capital investments for the sample countries while a positive relationship is found between total tax obligations, obtained from profit based, and foreign direct capital investments.Keywords. FDI, Tax rates, Panel data.JEL. F21, H25, C23.
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| Publisher |
Turkish Economic Review
Turkish Economic Review |
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| Contributor |
—
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| Date |
2016-12-18
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Format |
application/pdf
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| Identifier |
http://www.kspjournals.org/index.php/TER/article/view/1128
10.1453/ter.v3i4.1128 |
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| Source |
Turkish Economic Review; Vol 3, No 4 (2016): December; 642-651
Turkish Economic Review; Vol 3, No 4 (2016): December; 642-651 2149-0414 |
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| Language |
eng
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| Relation |
http://www.kspjournals.org/index.php/TER/article/view/1128/1162
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| Rights |
Copyright (c) 2017 Turkish Economic Review
http://creativecommons.org/licenses/by-nc/4.0 |
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