Άμεσες ξένες επενδύσεις, φορολογία και επιχειρηματικότητα: μια εμπειρική μελέτη σε 15 χώρες της Ευρωζώνης
Direct foreign investments, taxation and entrepreneurship: an empirical study in 15 countries of Eurozone
Βασιλείου, Κωνσταντίνος Δημ.
KeywordsΆμεσες ξένες επενδύσεις ; Φορολογία ; Επιχειρηματικότητα ; Έρευνα και ανάπτυξη ; Διεθνές εμπόριο ; Διάχυση γνώσης ; Καινοτομία ; Εμπειρικά μοντέλα ; Παλινδρόμηση
Foreign Direct Investment (FDI) is seen as an important tool in the process of globalization and plays a crucial role in the development of the economies of many countries through the optimization of their infrastructure, technical skills, entrepreneurs' skills and financial resources, country investment income and foreign exchange. This paper aims to analyze mainly business and tax factors in Foreign Direct Investment, where they will be referred to as FDI. There are many reasons that can lead a business to make a direct foreign investment, but in this survey, we will be concerned about taxation and entrepreneurship in terms of the theoretical part. In the first chapter, a literature review on FDI is displayed, with reference to business characteristics, exchange rate effects, taxes, the various organizations and institutions operating in each country, and the Economic Growth due to FDI. In the second chapter, there are general data on FDI and various FDI and international trade theories. The third chapter deals with taxation and entrepreneurship in relation to FDI, a thorough analysis. Chapter 4 analyzes the research methodology and the basic model to be followed in the statistical analysis. Still, all the equations that define the regression are depicted and how they evolve gradually. In Chapter 5, there is a detailed description of the regression method and the results of the survey and the totals of the processes that were carried out are presented, as well as some basic diagrams. The last chapter outlines the findings of the survey. This thesis was done with the help of published articles as well as Greek and international bibliography.