Thư viện Đại học Ngoại thương Tp. HCM

Impact of corporate income tax rate on foreign direct investment inflows in Viet Nam and some policy implications

Thông tin XB: TP Hồ Chí Minh: Trường Đại học Ngoại thương, 2024

Mô tả vật lý: 128 p.

Tóm tắt: This thesis investigates the impact of corporate income tax (CIT) rates on foreign direct investment (FDI) inflows in Vietnam. By employing quantitative methods, including the Vector Error Correction Model (VECM), the study finds that lower CIT rates significantly attract FDI, enhancing Vietnam's investment appeal. The research also examines the role of institutional quality and natural capital in influencing FDI. Based on these findings, the thesis offers policy recommendations for Vietnam to optimize ...

Từ khóa: Corporate Income Tax (CIT); Foreign Direct Investment (FDI); Vector Error Correction Model (VECM); Vietnam

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