Opodatkowanie przedsiębiorstw jako jedna z determinant lokalizacji bezpośrednich inwestycji zagranicznych

Wawrzyniak, Dorota

dc.contributor.author	Wawrzyniak, Dorota
dc.contributor.editor	Kasperkiewicz, Witold
dc.contributor.editor	Madaj, Katarzyna
dc.date.accessioned	2021-07-06T12:26:50Z
dc.date.available	2021-07-06T12:26:50Z
dc.date.issued	2012
dc.identifier.citation	Wawrzyniak D., Opodatkowanie przedsiębiorstw jako jedna z determinant lokalizacji bezpośrednich inwestycji zagranicznych, [w:] Wzrost gospodarczy – rynek pracy – innowacyjność gospodarki, Kasperkiewicz W., Madaj K. (red.), Wydawnictwo Uniwersytetu Łódzkiego, Łódź 2012, s. 121-139, DOI: 10.18778/7525-697-0.08	pl_PL
dc.identifier.isbn	978-83-7525-697-0
dc.identifier.uri	http://hdl.handle.net/11089/37964
dc.description.abstract	Artykuł poświęcony jest analizie zależności pomiędzy opodatkowaniem przedsiębiorstw a bezpośrednimi inwestycjami zagranicznymi. Dokonano w nim przeglądu najczęściej rozważanych determinant BIZ oraz mierników tych wielkości. Nacisk położono na omówienie miar obciążenia podatkowego przedsiębiorstw, począwszy od wielkości najprostszych, jak stopa nominalna, a kończąc na miarach efektywnych. Zaprezentowane badania empiryczne wskazują na występowanie ujemnej relacji pomiędzy BIZ a opodatkowaniem przedsiębiorstw oraz na rosnące zainteresowanie tą zależnością, w szczególności dla krajów Unii Europejskiej. Tematyka ta wydaje się jednak nadal nie być w literaturze dostatecznie rozpoznana.	pl_PL
dc.description.abstract	The paper reviews the most frequently considered FDI determinants and presents different measures of these variables. It focuses on corporate tax burden indicators ranging from the most basic ones such as the statutory tax rate to the effective tax rates. The survey of the existing studies on the role of taxes as a driver of FDI leads to the conclusion that there is an increasing interest in the considered relationship, especially for the European Union countries. Empirically, the negative relationship between the corporate income tax burden and FDI has been broadly confirmed in the reviewed papers. It seems however that the link between taxes and FDI is not enough recognized in the literature and can be the subject of the future research.	pl_PL
dc.description.sponsorship	Udostępnienie publikacji Wydawnictwa Uniwersytetu Łódzkiego finansowane w ramach projektu „Doskonałość naukowa kluczem do doskonałości kształcenia”. Projekt realizowany jest ze środków Europejskiego Funduszu Społecznego w ramach Programu Operacyjnego Wiedza Edukacja Rozwój; nr umowy: POWER.03.05.00-00-Z092/17-00.	pl_PL
dc.language.iso	pl	pl_PL
dc.publisher	Wydawnictwo Uniwersytetu Łódzkiego	pl_PL
dc.relation.ispartof	Kasperkiewicz W., Madaj K. (red.), Wzrost gospodarczy – rynek pracy – innowacyjność gospodarki, Wydawnictwo Uniwersytetu Łódzkiego, Łódź 2012;
dc.rights	Attribution-NonCommercial-NoDerivatives 4.0 Międzynarodowe	*
dc.rights.uri	http://creativecommons.org/licenses/by-nc-nd/4.0/	*
dc.subject	opodatkowanie przedsiębiorstw	pl_PL
dc.subject	bezpośrednie inwestycje zagraniczne	pl_PL
dc.subject	Unia Europejska	pl_PL
dc.subject	rynki finansowe	pl_PL
dc.subject	stopa nominalna	pl_PL
dc.title	Opodatkowanie przedsiębiorstw jako jedna z determinant lokalizacji bezpośrednich inwestycji zagranicznych	pl_PL
dc.title.alternative	Company taxation as one of the location determinants of foreign direct investment	pl_PL
dc.type	Book chapter	pl_PL
dc.rights.holder	© Copyright by Uniwersytet Łódzki – Wydawnictwo Uniwersytetu Łódzkiego 2012	pl_PL
dc.page.number	121-139	pl_PL
dc.contributor.authorAffiliation	Uniwersytet Łódzki, Katedra Funkcjonowania Gospodarki	pl_PL
dc.references	Asiedu E., On the Determinants of Foreign Direct Investment to Developing Countries: Is Africa Different?, “World Development”, vol. 30 no. 1, 2002.	pl_PL
dc.references	Bellak C., Leibrecht M., Römisch R., FDI and Taxation: Some Methodological Aspects and New Evidence for Central and Eastern European Countries (CEE-NMS), [in:] Capital Taxation after EU Enlargement, Proceedings of OeNb Workshops, 2005.	pl_PL
dc.references	Bellak Ch., Leibrecht M., Do Low Corporate Income Tax Rates Attract FDI? Evidence from Eight Central- and East European Countries, Research Paper Series Globalisation, “Productivity and Technology”, no. 2005/43, 2005.	pl_PL
dc.references	Bellak Ch., Leibrecht M., Effective Tax Rates as a Determinant of Foreign Direct Investment in Central- and East European Countries, “SFB International Tax Coordination Discussion Paper”, no. 7, 2005.	pl_PL
dc.references	Bellak Ch., Leibrecht M., Some Further Evidence on the Role of Effective Corporate Income Taxes as a Determinants of Foreign Direct Investment in Central and East European Countries, Proceedings of the Annual Conference on Taxation, 2007.	pl_PL
dc.references	Bellak Ch., Leibrecht M., Damijan J. P., Infrastructure Endowment and Corporate Income Taxes as Determinants of Foreign Direct Investment in Central- and Eastern European Countries, “LICOS Discussion Paper Series”, no. 193/2007, 2007.	pl_PL
dc.references	Bellak Ch., Leibrecht M., Riedl A., Labour Costs and FDI Inflows into Central and Eastern European Countries: A Survey of the Literature and Empirical Evidence, “Structural Change and Economics Dynamics”, vol. 19, no. 1, 2008.	pl_PL
dc.references	Bellak Ch., Leibrecht M., Stehrer R., Policies to Attract Foreign Direct Investment: An Industry-Level Analysis, “FIW Report”, no. 19, 2008.	pl_PL
dc.references	Bénassy-Quéré A., Fontagné L., Lahréche-Révil A., How Does FDI React to Corporate Taxation?, “International Tax and Public Finance”, vol. 12, no. 5, 2005.	pl_PL
dc.references	Billington N., The Location of Foreign Direct Investment: An Empirical Analysis, “Applied Economics”, vol. 31 no. 1, 1999.	pl_PL
dc.references	Buch K. M., Kleinert J., Lipponer A., Toubal F., Determinants and Effects of Foreign Direct Investment: Evidence from German Firm-Level Data, “Economic Policy Journal”, vol. 20 no. 41, 2005.	pl_PL
dc.references	Carstensen K., Toubal F., Foreign Direct Investment in Central and Eastern European Countries: A Dynamic Panel Analysis, “Journal of Comparative Economics”, vol. 32 no. 1, 2004.	pl_PL
dc.references	Chakrabarti A., The Determinants of Foreign Direct Investment: Sensitivity Analyses of Cross-Country Regressions, “Kyklos”, vol. 54 no. 1, 2001.	pl_PL
dc.references	Clausing K. A., Dorobantu C. L., Re-entering Europe: Does European Union Candidacy Boost Foreign Direct Investment?, “Economics of Transition”, vol. 13 no. 1, 2005.	pl_PL
dc.references	De Mooij R., Ederveen S., Taxation and Foreign Direct Investment: A Synthesis of Empirical Research, “International Tax and Public Finance”, vol. 10, no. 6, 2003.	pl_PL
dc.references	Demekas D. G., Horvath B., Ribakova E., Wu Y., Foreign Direct Investment in European Transition Economies – The Role of Policies, “Journal of Comparative Economics”, vol. 35 no. 2, 2007.	pl_PL
dc.references	Devereux M. P., Measuring Taxes on Income from Capital, “IFS Working Paper”, no. WP03/04, 2003.	pl_PL
dc.references	Devereux M. P., Griffith R., The Taxation of Discrete Investment Choices – Revision 2, “IFS Working Paper Series”, no. W98/16, 1999.	pl_PL
dc.references	Devereux M. P., Griffith R., Evaluating Tax Policy for Location Decisions, “International Tax and Public Finance”, vol. 10 no. 2, 2003.	pl_PL
dc.references	Dunning J. H., Explaining Changing Patterns of International Production: In Defence of the Eclectic Theory, “Oxford Bulletin of Economics & Statistics”, vol. 41, no. 4, 1979.	pl_PL
dc.references	Dunning J. H., Determinants of Foreign Direct Investment: Globalization-Induced Changes and the Role of Policies, [in:] Toward Pro-Poor Policies. Aid, Institutions and Globalization, B. Tungodden, N. Stern, I. Kolstad (eds.), World Bank, Washington 2004.	pl_PL
dc.references	Dunning J. H., Towards a New Paradigm of Development: Implications for the Determinants of International Business, “Transnational Corporation”, vol. 15, no. 1, 2006.	pl_PL
dc.references	Egger P., Loretz S., Pfaffermayr M., Winner H., Bilateral Effective Tax Rates and Foreign Direct Investment, “Tax Public Finance”, vol. 16, no. 6, 2009.	pl_PL
dc.references	European Commission, Company Taxation in the Internal Market, “Commission Staff Working Paper”, COM(2001) 582 final, 2001.	pl_PL
dc.references	European Commission, Structures of the Taxation Systems in the European Union: 1995–2004, 2006.	pl_PL
dc.references	Gordon R., Kalambokidis L., Slemrod J., A New Summary Measure of the Effective Tax Rate on Investment, “NBER Working Paper”, no. 9535, 2003.	pl_PL
dc.references	Hansson Å., Olofsdotter K., Tax Differences and Foreign Direct Investment in the EU27, “Working Papers from Lund University”, no. 2010:3, 2010.	pl_PL
dc.references	Haufler A., Stöwhase S., Taxes as a Determinant for Foreign Direct Investment in Europe, CESifo DICE Report 2/2003, 2003.	pl_PL
dc.references	Holland D., Pain N., The Diffusion of Innovations in Central and Eastern Europe: A Study of the Determinants and Impact of Foreign Direct Investment, National Institute of Economic and Social Research, “Discussion Paper”, no. 137, 1998.	pl_PL
dc.references	Jakubiak M., Markiewicz M., Capital Mobility and Tax Competition between Old and New EU Member States, CASE Final Report, 2007.	pl_PL
dc.references	Johnson A., FDI Inflows to the Transition Economies in Eastern Europe: Magnitude and Determinants, CESIS Working Paper no. 59, 2006.	pl_PL
dc.references	King M. A., Fullerton D., The Taxation of Income from Capital: A Comparative Study of the United States, the United Kingdom, Sweden, and West Germany, The University of Chicago Press, Chicago London 1984.	pl_PL
dc.references	Kinoshita Y., Campos N. F., Why Does FDI Go Where It Goes? New Evidence from The Transition Economies, “William Davidson Institute Working Paper”, no. 573, 2003.	pl_PL
dc.references	Kirkpatrick C., Parker D., Zhang Y., Foreign Direct Investment in Infrastructure in Developing Countries: Does Regulation Make a Difference, “Transnational Corporations”, vol. 15, no. 1, 2006.	pl_PL
dc.references	Lahréche-Révil A., Who’s Afraid of Tax Competition? Harmless Tax Competition from the New European Member States, “CEPII Working Paper”, no. 2006-11, 2006.	pl_PL
dc.references	Liberska B., Czynniki przyciągające zagraniczne inwestycje bezpośrednie. Wnioski dla Polski z doświadczeń innych krajów, [w:] Kapitał zagraniczny w Polsce. Warunki działania, Z. Sadowski (red.), Dom Wydawniczy Bellona, Warszawa 1999.	pl_PL
dc.references	Mendoza E. G., Razin A., Tesar L. L., Effective Tax Rates in Macroeconomics: Cross-Country Estimates of Tax Rates on Factor Incomes and Consumption, “NBER Working Paper”, no. 4864, 1994.	pl_PL
dc.references	Nicodème G., Computing Effective Corporate Tax Rates: Comparison and Results, “MPRA Paper”, no. 3808, 2001.	pl_PL
dc.references	Parys S. V., James S., Why Lower Tax Rate May Be Ineffective to Encourage Investment: The Role of the Investment Climate, “Universiteit Gent Working Paper”, no. D/2010/7012/47, 2010.	pl_PL
dc.references	Torrisi R. C., Delaunay Ch. J., Kocia A., Lubieniecka M., FDI in Central Europe: Determinants and Policy Implications, “Journal of International Finance and Economics”, vol. 8, no. 4, 2008.	pl_PL
dc.references	UNCTAD/Ministerstwo Gospodarki, Bezpośrednie inwestycje zagraniczne na świecie i w Polsce: tendencje determinanty i wpływ na gospodarkę, Instytut Technologii Eksploatacji, Warszawa 2002.	pl_PL
dc.identifier.doi	10.18778/7525-697-0.08
dc.discipline	ekonomia i finanse	pl_PL