Feasibility of fiscal reform in attracting foreign direct investment - a case study of European transition countries
Abstract
Foreign direct investment is considered one of the most prominent and most important forms of international capital flows in view of the benefits it brings to host countries and the foreign investor alike compared to other forms of flows. Studies have consistently identified polarized factors for foreign direct investment, on the basis of which the macroeconomic policies of countries wishing to Attracting this type of investment. The tax system is considered among the factors that occupied an important space in the efforts to stimulate foreign investment, due to the economic relationship between tax and investment, despite the controversy surrounding the feasibility of using this type of incentive.
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