| Abstract [eng] |
SUMMARY The thesis consists of 72 pages, 18 tables, 2 figures and 146 references. The issue of the the thesis is the impact that foreign direct investment will have on EU tax revenues. The main purpose of the Master's thesis is to assess the impact of FDI on the EU tax revenue. To fulfil the defined purpose, the following objectives were raised: 1) to research the concept of FDI; 2) to analyse the determinants of tax revenue; 3) to research the relationship between FDI and tax revenue; 4) to select and substantiate the methodology for assessing the impact of FDI on the EU tax revenue; 5) to conduct the empirical research of the impact of FDI on the EU tax revenue, to provide the research results, conclusions and recommendations concerning attraction of FDI to the EU member states. The research was based on the following methods: systematic and comparative analysis of scientific literature, statistical data analysis, multiple regression analysis. The Master's thesis consists of the introduction, the list of tables, figures, concepts and abbreviations, 3 parts of the work, conclusions, recommendations and the list of references. The first part focuses on the concept of FDI that covers the relevant definitions, factors, forms and tax revenue determinants. The second part systematises the methods used for assessing the impact of FDI on tax revenue. The third part provides the calculations based on which the impact of FDI on the EU tax revenue is assessed. The thesis ends with conclusions and recommendations. This research aims to fill the gap in scientific literature concerning the impact of FDI on tax revenue in the EU member states. This type of research will provide a better understanding of the relationship between FDI and tax revenue and will allow empirical verification of whether the general theoretical postulates are valid for the impact of FDI on tax revenue in the EU member states. The empirical research will allow to draw the conclusions and recommendations for regional development policy makers regarding promotion of FDI in the EU regions. |
