The Effect of Corporate Tax on Foreign Direct Investments: A Panel Study for Turkey and European Union Countries

Content Provider	Directory of Open Access Journals (DOAJ)
Author	Pınar COMUK Serkan ERCOSKUN Gokce KAFKAS
Abstract	It is seen that foreign direct investments stemming from economic globalization process have been increasing all around the world. Corporate tax is one of the elements affecting foreign direct investment decision. Within this context, to analyse how corporate tax rates impact foreign direct investments by means of panel data regression model in 22 European Union countries and Turkey between the years of 2010-2019 constitutes the aim of this study. In this direction, the findings obtained from applied Hausman test analysis indicate us that it is necessary to be accepted fixed effects model from the models used in panel data analysis. According to the results of panel data analysis, it has been obtained to the results indicating that there is correlation between different variance, autocorrelation and interdivisional in the fixed effects model obtained from this study. When the findings from the study are examined, it is seen that corporate tax has a adverse impact on foreign direct investmens.
Related Links	http://www.eia.feaa.ugal.ro/images/eia/2022_1/Comuk_Ercoskun_Kafkas.pdf
ISSN	15840409
DOI	10.35219/eai15840409249
Journal	Annals of Dunarea de Jos University. Fascicle I : Economics and Applied Informatics
Issue Number	1
Volume Number	28
Language	English
Publisher	Dunarea de Jos University of Galati
Publisher Date	2022-01-01
Publisher Place	Romania
Access Restriction	Open
Subject Keyword	Electronic computers. Computer science Economic theory. Demography Economics as a science Foreign Direct Investment Corporate Tax Panel Data Analysis Ab Countries Turkey
Content Type	Text
Resource Type	Article