The Rate of Corporate Income Tax and the Investment Attractiveness of the Visegrad Group Countries

Lukasz Grzegorczyk and Tomasz Budzyñski
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Lukasz Grzegorczyk: Maria Curie-Sklodowska University, Poland
Tomasz Budzyñski: Maria Curie-Sklodowska University, Poland

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Abstract: Despite geographical proximity and the European Union membership, the diversity of the Visegrad Group countries still largely continues. An excellent example of this trend are their rates of Corporate Income Tax. In spite of the Value Added Tax rates harmonization within the European Union, the particular member states still have a considerable degree of autonomy in terms of imposing Corporate Income Tax rates. This diversity leads to a specific tax competition between countries. On more than one occasion this influenced significantly the investment location decisions of the investors from other countries. Hence, it is worth investigating the Corporate Income Tax rates of the Visegrad Group countries in relation to the countries investment attractiveness. The article has a form of a research paper. The objective of the article is to compare the Corporate Income Tax rates imposed in each of the Visegrad Group countries in relation to the foreign investment levels in those countries as measured by foreign direct investment. The conclusion of the article is that the Corporate Income Tax rates in the countries of the Visegrad Group have not an impact on the value of foreign investment in these countries.

Keywords: corporate income tax; Visegrad group; investment attractiveness; rates (search for similar items in EconPapers)
Date: 2015
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