Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/334330 
Year of Publication: 
2025
Citation: 
[Journal:] Agora International Journal of Economical Sciences (AIJES) [ISSN:] 2067-7669 [Volume:] 19 [Issue:] 1 [Year:] 2025 [Pages:] 163-175
Publisher: 
Agora University Press, Oradea, Romania
Abstract: 
The purpose of this paper is to analyze the global minimum tax of 15% for international corporations, the fiscal impact of this policy which is already in force internationally as of January 1, 2025, as well as the determinants of corporate tax revenues, with a particular focus on the Western Balkan countries. The paper relies on secondary data collected from World Bank, the IMF, and Eurostat reports. Data processing is carried out using the STATA software, while the analyzed period covers the last 20 years. The empirical results show that foreign direct investment, GDP per capita, and trade openness have a positive impact on corporate tax revenues, while unemployment has a negative impact. Regarding the global minimum tax, it is seen that this tax has an effect in some countries but does not have a huge impact in some other countries.
Subjects: 
Global minimum tax
corporate tax revenue
economic determinants
trade openness
foreign direct investments
GDP per capita
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc Logo
Document Type: 
Article

Files in This Item:
File
Size





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.