The Position of the Czech Republic in European Corporate Taxation

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25840886%3A_____%2F20%3AN0000011" target="_blank" >RIV/25840886:_____/20:N0000011 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The Position of the Czech Republic in European Corporate Taxation
Original language description
The aim of the article is to evaluate the degree of tax burden of corporations in the Czech Republic in the context of the European area of developed countries based on various approximations of corporate taxation. The paper uses data on the size of taxation in 2018 for 24 EU countries, where the tax burden is expressed by statutory tax rate, implicit tax rate, tax quota, effective average and marginal tax rates and world tax index. Cluster analysis is used as a key method for estimating differences in the European area. The results of the cluster analysis did not show significant differences in the taxation of corporations across the monitored countries. Mostly two apparent clusters were identified, where differences are evident between Western and Eastern Europe. However, the level of taxation differs from the point of view of various indicators.
Czech name
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Czech description
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Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the International Scientific Conference Economic and Social Policy
ISBN
978-80-87291-27-6
ISSN
2571-1776
e-ISSN
2694-796X
Number of pages
9
Pages from-to
293-301
Publisher name
Vysoká škola PRIGO, z.ú.
Place of publication
Ostrava
Event location
Trojanovice
Event date
Jan 1, 2020
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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