期刊名称：Buletin ştiinţific: Universitatea din Piteşti. Seria Ştiinţe Economice
印刷版ISSN：1583-1809
电子版ISSN：2344-4908
出版年度：2009
卷号：8
页码：86-93
语种：English
出版社：Publishing house of University of Pitesti, Romania
摘要：In the last few years,many countries Central and Eastern European countries have reduced their corporate income tax rates with the purpose of attracting multinational companies.Various studies indicate the fact that the level of the corporate income tax represents an important advantage that drives the decisions to place foreign direct investments.Many European Union member states have initiated corporate income tax reforms,in order to generate the increase in the competitiveness of national economies.In the case of the Central and Eastern European countries,where the decrease in the corporate income taxes was higher,these reforms brought profound changes in the economic environment.
关键词：competitiveness;corporate income taxes;foreign direct investments
