Daňové faktory ovlivňující alokaci přímých zahraničních investic v zemích Evropské unie

The main aim of the PhD thesis is to identify and evaluate the importance of tax and other relevant factors having an impact on the allocation of FDI in EU countries. The analysis was performed using pooled OLS and fixed effects in the EViews program using data taken from the Eurostat, OECD and World Bank databases. Based on the analyses, the factors influencing European FDI invested in EU countries include the size of the economy, the development of the economy, the distance between the capitals, the statutory corporate tax rate, EU membership, the number of double taxation treaties concluded, and the openness of economy. Regarding tax factors, the statistical significance of the presence of a patent box or other tax-advantaged regime of taxation of income from intangible assets, the absence of withholding tax from license fees, the possibility of group taxation upon acquisition of a holding company, and the absence of rules against inconsistency between the domestic and foreign tax qualification of the partnership was confirmed. Within the presented models, these variables were statistically significant variables. Although they were presented with different coefficients, the relationship, i.e. whether they have a positive or negative impact on FDI, was the same for all models apart from number of concluded double tax treaties.