Author/Authors :
SARISOY, İdris Karaelmas Üniversitesi - İİBF - Maliye Bölümü, Turkey , KOÇ, Selçuk Kocaeli Üniversitesi - İİBF - İktisat Bölümü, Turkey
Title Of Article :
THE ECONOMETRIC ANALYSIS OF THE EFFECTS OF FOREIGN DIRECT INVESTMENT ON CORPORATE INCOME TAX
Abstract :
In this study, it is aimed to examine of effects of foreign direct investment (FDI) on corporate tax revenue in host country. To that end, in this study we use the data which belongs to 21 OECD countries between 1981 to 2008 years and we found that after 1 and 2 years performed FDI which positive contribution to corporate tax revenue of host countries. Norway within the 21 countries is the most contribution of FDI on corporate tax revenue to a country but Turkey is least. It is thought of such as corporate tax rates, corporate tax expenditures, efficiency in tax system are the reasons of these differences between the countries.
NaturalLanguageKeyword :
FDI , Development of FDI , Corporate Tax , Panel Regression
JournalTitle :
Erciyes University Journal Of Economics and Administrative Sciences
