Some Views on the Relationship Between Foreign Direct Investment and the Fiscal Policy

Rositsa Bakalova ()
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Rositsa Bakalova: University of Economics - Varna

Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, 2016, issue 2, 66-72

Abstract: This paper conducts literary study on foreign direct investment and their relation to fiscal policy. As an endogenous factor, fiscal policy is an increasingly important tool of competitiveness of countries to attract foreign direct investment. Decisive factors in making investment decisions, indicating the geographical and cultural proximity between investors and host countries, the market size of the host country and other exogenous variables.

Keywords: FDI; fiscal policy rate of Corporate Income Tax; tax harmonization (search for similar items in EconPapers)
JEL-codes: A00 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:vra:journl:y:2016:i:2:p:66-72

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