期刊名称：Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
印刷版ISSN：1301-3688
电子版ISSN：2630-6409
出版年度：2010
期号：36
页码：133-153
语种：English
出版社：Erciyes University
摘要：In this study,it is aimed to examine of effects of foreign direct investment (FDI) on corporate tax revenue in host country.To that end,in this study we use the data which belongs to 21 OECD countries between 1981 to 2008 years and we found that after 1 and 2 years performed FDI which positive contribution to corporate tax revenue of host countries.Norway within the 21 countries is the most contribution of FDI on corporate tax revenue to a country but Turkey is least.It is thought of such as corporate tax rates,corporate tax expenditures,efficiency in tax system are the reasons of these differences between the countries.
其他摘要：Bu çalışmada,doğrudan yabancı sermaye yatırımlarının (DYSY) ev sahibi ülkedeki kurumlar vergisi hâsılatına etkisinin incelenmesi amaçlanmaktadır.Bu amaçla 21 OECD ülkesinin 1981–2008 yılı verileri kullanarak panel regresyon ekonometrik yöntemiyle yaptığım
关键词：FDI;Development of FDI;Corporate Tax;Panel Regression
