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The impact of taxation on the investment localization decision in the context of globalization

Author

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  • Adina Martin

    (Finance, Money and Banking Department, Faculty of Economics and Business Administration, Alexandru Ioan Cuza University)

Abstract

This paper presents the impact of the tax policy on the enterprises decisions about the location of investment in the context of globalization. We study this aspect for the European Union, seen like a successful answer to the globalization provocations. First of all we define the globalization and secondly we find that the changes of economic envi-ronment (the creation of Single Market and of the Monetary Union) have added a greater relevance for the tax policy in the investment decision making process, because the fiscal competition (through lower tax levels and fiscal facilities) can determine the investment’ “delocalization” (geographically moving the location of an investment). Finally, we conclude that the taxation plays an important role in the investment decision making process, but an enterprise must take into consideration also other aspects (the infrastructure, the available labour, the legislation, the quality of the local services, etc.) if it wants to be efficient.

Suggested Citation

  • Adina Martin, 2009. "The impact of taxation on the investment localization decision in the context of globalization," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 56, pages 133-142, November.
    • Handle: RePEc:aic:journl:y:2009:v:56:p:133-142
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    Cited by:

    1. Makmun Syadullah & Akhmad Yasin, 2019. "The Dominant Factors Influencing the Flow of Foreign Direct Investment to Indonesia," Journal of Social and Development Sciences, AMH International, vol. 9(4), pages 36-42.

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