EFFECT OF TAXES ON FOREIGN DIRECT INVESTMENT IN BOSNIA AND HERZEGOVINAIvana Damjanović |
Number 9 |
ABSTRACT
The article is based on the research of income taxes impact, payroll taxes and other taxes on Foreign Direct Investment (FDI) in Bosnia and Herzegovina, considering the period from 2006 to 2014. The first part will explain the hitherto literature on the subject of income and payroll taxes, as well as their effects on FDI.This will include the information regarding FDI inflow to Bosnia and Herzegovina, as well as the movement of tax rate in the state. After that the methdologies and date collections methods are going to be discussed. The interpretation of the results will be discussed at the end of this paper where SPSS program for statistical analysis will be used.
Keywords: foreign direct investment, corporate income tax, labor tax, Bosnia and Herzegovina.