| Title |
Verslo mokesčių įtaka Lietuvos tiesioginėms užsienio investicijoms gamybos ir paslaugų sektoriuose / |
| Translation of Title |
The impact of business taxes on Lithuanian foreign direct investment in the secondary and tertiary sectors. |
| Authors |
Didjurgytė, Simona |
| Full Text |
|
| Pages |
85 |
| Keywords [eng] |
foreign direct investment ; corporate tax ; labour taxation ; sectoral analysis. |
| Abstract [eng] |
In the light of globalization process foreign direct investment gains a major impact on the economy. Countries aim to attract foreign direct investment to encourage growth by its provided welfare: increase of the economic resources, enhanced infrastructures, creation of qualified workplaces, technology implementation and many more. The challenge of all countries is to develop a highly competitive and flexible investment environment to attract flows of foreign direct investment. That is the reason why determinants of attracting foreign direct investment became a crucial issue in scientific reasearches. Fiscal policy is one the most popular ways to compete for foreign direct investments. The effect of taxes, especially corporate taxes, is widely disccused in scientific researches. However, the importance of labour taxation is commonly omitted. It could be considered as a meaningful drawback of existing foreign direct investment determinants analysis. Particularly it is importnat to emphasise the role of labour taxation in attracing foreign direct investment when analysing different motives and characteristics of foreign investment. |
| Dissertation Institution |
Kauno technologijos universitetas. |
| Type |
Master thesis |
| Language |
Lithuanian |
| Publication date |
2018 |
