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Analiza relației dintre rata presiunii fiscale și nivelul investițiilor străine directe în România

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cris.sourceIdoai:irek.ase.md:123456789/2683
dc.creatorAndrioaia, Ioana
dc.creatorMihai, Cipriana
dc.date2023-05-25T10:41:45Z
dc.date2023-05-25T10:41:45Z
dc.date2023-03
dc.date.accessioned2023-11-13T20:56:16Z
dc.date.available2023-11-13T20:56:16Z
dc.descriptionANDRIOAIA, Ioana, MIHAI, Cipriana. Analiza relației dintre rata presiunii fiscale și nivelul investițiilor străine directe în România = Analysis of the Relationship between the Tax Burden Rate and the Level of Foreign Direct Investment in Romania. Conducător șt.: GROSU, Veronica. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 146-156. ISBN 978-9975-147-93-4 (PDF).
dc.descriptionCountries seeking to attract foreign direct investment (FDI), including Romania, use various instruments to influence the allocation decision of foreign investors, including tax incentives. However, the effects associated with the provision of these incentives are often questioned, particularly in the light of the need to achieve at least a minimum level of business attractiveness. The main purpose of the present study was to analyze the influence of GDP, the strict tax burden and the corruption control indicator on FDI. Three objectives were set to achieve this goal: objective 1 - review of the literature covering FDI and fiscal pressure; objective 2 - calculation of the strict-line fiscal pressure in Romania for the period 2012-2021, as well as identification of the corruption control indicator; objective 3 - econometric analysis of the results of the calculations, as well as GDP and the corruption control indicator on FDI. The research findings may draw the attention of state institutions to the effects of the country's tax system on FDI, as well as future investors interested in conducting economic activities on the territory of Romania. CZU: 339.727:336.22(498); JEL: M41; DOI: https://doi.org/10.53486/issc2023.18
dc.formatapplication/pdf
dc.identifier978-9975-147-93-4 (PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2683
dc.identifier.urihttps://cris.ase.md/handle/123456789/5143
dc.languageother
dc.publisherASEM
dc.subjectforeign direct investment
dc.subjectfiscal pressure
dc.subjectgross domestic product
dc.subjectcontrol, effects
dc.titleAnaliza relației dintre rata presiunii fiscale și nivelul investițiilor străine directe în România
dc.titleAnalysis of the Relationship between the Tax Burden Rate and the Level of Foreign Direct Investment in Romania
dc.typeArticle
dspace.entity.typePublication
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