Corporate tax burden in the Czech Republic and European Union

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F11%3A%230001437" target="_blank" >RIV/47813059:19520/11:#0001437 - 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

Corporate tax burden in the Czech Republic and European Union

Original language description

The objective of this contribution is to assess the development and the current state of the tax burden in the Czech Republic as a significant factor of the growing competition among the individual European Union countries, concentrating on the statutoryand implicit corporate income tax rates. Comparison of the implicit tax rates across the individual countries provides indications whether substantially different tax approaches exist to companies with identical characteristics, but dislocated in different countries.

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2011

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Acta academica karviniensia

ISSN

1212-415X

e-ISSN

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Volume of the periodical

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Issue of the periodical within the volume

2

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

13

Pages from-to

77-89

UT code for WoS article

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EID of the result in the Scopus database

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