摘要：This study starts the investigation of the correlations between taxation and the competitiveness of businesses by clarifying
some general issues. It examines the different channels of tax regulation that affect the competitiveness of businesses. Although the
study has an international scope, it focuses primarily on the Visegrád countries. The relationship between the investors’ willingness
and taxation is also analysed. The study concludes that in a European context there is no close correlation between the competitiveness
of the tax system and capital inflow. In the opinion of the author, the regulatory system should be simplified primarily, with a view to
improving the investment environment of the Visegrád countries. One important conclusion of the study is that the competitiveness
of the businesses of the region is encumbered less by the size of tax burdens and much more by the complicacies of tax regulation
and the time-consuming nature of the administrative tasks connected to taxation.
关键词：competitiveness; tax system; capital inflow; Central and Eastern Europe
