TY - JOUR JF - qjfep JO - qjfep VL - 8 IS - 31 PY - 2020 Y1 - 2020/12/01 TI - Investigating the Impact of Taxation on Corporate Profit and Exchange Rate Uncertainty on FDI Capture in Iran: Fuzzy Approach TT - بررسی اثر تقاطعی مالیات بر سود شرکت‌ها و نااطمینانی نرخ ارز بر جذب FDI در ایران: رویکرد فازی N2 - 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. SP - 43 EP - 75 AU - Barghi Osgoi, mohamad Mehdi AU - MotefakerAzad, mohamad Ali AU - Salmani Bishak, mohamad Reza AU - Shokri, Mostafa AD - KW - Foreign Direct Investment KW - Cross Effect KW - Corporate Profit Tax KW - Currency Rate Uncertainty KW - Fuzzy Regression UR - http://qjfep.ir/article-1-1124-en.html DO - 10.52547/qjfep.8.31.43 ER -