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Is There a Correlation Between the Ease of Doing Business Index and the Haven Score?

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  • Carmen Comăniciu

    (“Lucian Blaga†University of Sibiu)

Abstract

The importance of FDI is increasing in the last period, due to their impact on economic growth and development, creating new jobs, increasing productivity. So, many countries are trying to implement economic, financial and fiscal rules and procedures to attract as many foreign investors as possible. Gaps and mismatches between different tax systems are followed by multinational companies, in the spirit of erosion of the tax base and the existence of a lower tax burden. By analyzing the rankings regarding taxation and doing business published periodically by international bodies, a series of correlations can be identified between the indicators considered in order to make these rankings to detect shortcomings in certain jurisdictions. For this reason, through this article we will try to identify what kind of correlation exists between the Ease of Doing Business Index and the Haven Score, taking into account the values registered by the EU Member States.

Suggested Citation

  • Carmen Comăniciu, 2019. "Is There a Correlation Between the Ease of Doing Business Index and the Haven Score?," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 686-694, December.
    • Handle: RePEc:ovi:oviste:v:xix:y:2019:i:2:p:686-694
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    References listed on IDEAS

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    More about this item

    Keywords

    ease of doing business; Haven score; paying taxes; multinational companies;
    All these keywords.

    JEL classification:

    • M20 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - General
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance

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