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:: Volume 8, Issue 31 (Quarterly Journal of Fiscal and Economics Policies 2020) ::
2020, 8(31): 43-75 Back to browse issues page
Investigating the Impact of Taxation on Corporate Profit and Exchange Rate Uncertainty on FDI Capture in Iran: Fuzzy Approach
Mohamad Mehdi Barghi Osgoi, Mohamad Ali MotefakerAzad, Mohamad Reza Salmani Bishak, Mostafa Shokri
Abstract:   (595 Views)
In the modern world economy, foreign direct investment plays a very important role. Empirical studies show that the simultaneous study of the impact of corporate tax and exchange rate uncertainty on FDI absorption has not received much attention. In this article, we refer to the tax on corporate profits and exchange rate uncertainty on attracting FDI in Iran during 1981 to 2018 were studied. Other innovations of the present study can be described in terms of two virtual variables of low intensity and high intensity sanctions as well as the use of fuzzy logic concepts in estimating the coefficients of variables. The results showed that the intersecting effect of corporate income tax and exchange rate uncertainty, which represent profit and risk factors on FDI absorption, respectively, had a negative effect on FDI absorption. Also, comparing the coefficient of this variable with other factors of inflation rate, exchange rate and sanctions, it can be concluded that the intersecting effect of corporate tax and exchange rate uncertainty after the sanctions factor is the most important obstacle to attracting foreign direct investment in Iran.
Keywords: Foreign Direct Investment, Cross Effect, Corporate Profit Tax, Currency Rate Uncertainty, Fuzzy Regression
Full-Text [PDF 1249 kb]   (90 Downloads)    
Type of Study: Research | Subject: Special
Received: 2020/07/27 | Accepted: 2020/12/20 | Published: 2020/12/20
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Barghi Osgoi M M, MotefakerAzad M A, Salmani Bishak M R, Shokri M. Investigating the Impact of Taxation on Corporate Profit and Exchange Rate Uncertainty on FDI Capture in Iran: Fuzzy Approach. quarterly journal of fiscal and Economic policies. 2020; 8 (31) :43-75
URL: http://qjfep.ir/article-1-1124-en.html


Volume 8, Issue 31 (Quarterly Journal of Fiscal and Economics Policies 2020) Back to browse issues page
فصلنامه سیاستهای مالی و اقتصادی Quarterly Journal of Fiscal and Economic Policies
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