Vliv sazby daně z příjmů právnických osob na investice

This diploma thesis analyzes the impact of the effective corporate income tax rate on inflows of foreign direct investment (FDI) in selected EU member states during the period 2002–2021. Using an econometric panel regression model, both tax-related and selected macroeconomic factors influencing foreign investors’ decisions are examined. The main objective of the thesis is to verify whether effective tax burdens negatively affect the volume of received FDI. The results confirm that a higher effective tax rate has a statistically significant negative effect on FDI inflows. Other variables, such as GDP per capita and the unemployment rate, did not prove to be significant. The thesis provides relevant conclusions for tax policy formulation in the European context and offers recommendations for future research.