Investments Allocation Tax Factors in Pre-crisis Time

This study sets as its target to verify the influence of tax environment on the foreign direct investments allocation (hereinafter mentioned only as "FD.T") and identify the specific tax factors having significant impact on the FDI geographical structure and quantify the factors power applying the correlate and regression functions on the 2006 OECD data. The study analyzes influence of direct taxes burden and consumer taxes burden on investments. Special stres is put on the.double tax treaties as a factor influencing cross-border investments tax burden in the time of growing globalization process. The result of this study is the proof that the inward FD.T stock geographical allocation among the states of OECD in 2006 is influenced by the social contribution burden, direct taxes burden (personal, corporate, income and profit taxes) and particularly number of concluded double tax treaties. The influence of consumption taxes is not statistically important based on the study conclusions. The research was conducted as a partial result of the CZU PEF IGA 20131056 project.