Tax burden and corporations

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F13%3A%230002227" target="_blank" >RIV/47813059:19520/13:#0002227 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—

Result language
angličtina
Original language name
Tax burden and corporations
Original language description
When companies are taking a decision about the location and implementation of their business activities, they find out the consequences of such activities. Comparisons of taxation burden concentrate on a number of related facts. The tax quota is one of the basic indicators enabling international comparison of the tax burden. In most cases, entrepreneurs address the question by comparison of statutory corporate income tax rates. Nonetheless, this approach does not seem to be satisfactory with respect tocomplexity and diversity of elements creating of the national tax systems. Consequently, statutory tax rates may not hold the role of an impartial indicator for the purposes of mutual comparison of this burden in different states, and therefore economists had to come with a new measure for effective taxation of corporation. This was the implicit corporate tax rate, which are tax rates where consideration is taken not only of the amount of the statutory tax rates from corporations' income
Czech name
—
Czech description
—

Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Finance and the performance of firms in science, education and practice
ISBN
978-80-7454-246-6
ISSN
—
e-ISSN
—
Number of pages
12
Pages from-to
378-389
Publisher name
Univerzita Tomáše Bati ve Zlíně, Fakulta managementu a ekonomiky
Place of publication
Zlín
Event location
Zlín
Event date
Apr 25, 2013
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000329435800032

Similar results(10)