Influence of corporate tax on business organizational form in the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25410%2F16%3A39901817" target="_blank" >RIV/00216275:25410/16:39901817 - isvavai.cz</a>
Result on the web
<a href="http://kvf.vse.cz/wp-content/uploads/2016/09/OK_A5-sborn%C3%ADk-TPAVF-2016.pdf" target="_blank" >http://kvf.vse.cz/wp-content/uploads/2016/09/OK_A5-sborn%C3%ADk-TPAVF-2016.pdf</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Influence of corporate tax on business organizational form in the Czech Republic
Original language description
The goal of this paper is to determine influence of corporate tax in the Czech Republic on decision, whether the owner of business will choose corporate or non-corporate type of organizational form for his business. By examining data from 1993-2015 about changes of relevant tax rates and numbers of corporate and noncorporate type of business each year this research tries to find answer. The influence is connected with the issue of double taxation of profits of corporate type of business. Corporate income is taxed twice by corporate tax and income tax, while non-corporate type of business is taxed only once, but owner also have to pay social and health insurance from the profits. The results suggest low level direct dependency between corporate tax and ratio of number of corporate and non-corporate business. This result is inconsistent with previous studies on this subject and needs to be investigated further by expanded theoretical model in the future study.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AE - Management, administration and clerical work
OECD FORD branch
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Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Proceedings of the 21th International conference Theoretical and Practical Aspects of Public Finance 2016
ISBN
978-80-245-2155-8
ISSN
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e-ISSN
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Number of pages
5
Pages from-to
96-100
Publisher name
Oeconomica
Place of publication
Praha
Event location
Praha
Event date
Apr 15, 2016
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000392677500015