| Abstract [eng] |
The scientific literature emphasizes the importance of investment for business development, productivity and business value growth. The importance of corporate investment for the long-term growth of the country's economy is also emphasized. Companies operate in a constantly changing environment, so their decisions are affected not only by their financial situation, but also by external factors. Like corporate investment, taxes are important for business decisions and the country's economy. With the help of taxes, the government seeks to raise funds for the budget and regulate the economy. The relationship between corporate investment and taxation is widely discussed in the scientific literature but has not been fully explored. In the scientific literature the results of research on the relationship between corporate investment and taxation differ, therefore further analysis of this issue and empirical research are needed. The authors emphasize the importance of additional research of different sectors companies‘ investment and different taxes relationship. A better understanding of these links would enable fiscal policymakers and business managers to make better decisions that promote the growth of companies and national economies. |
