Effective corporate taxation of the Visegrad group
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F14%3A%230002612" target="_blank" >RIV/47813059:19520/14:#0002612 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Effective corporate taxation of the Visegrad group
Original language description
At present, the issue of corporate taxation is a widely discussed topic because a part of the Czech political spectrum intends to increase the corporate tax, especially for big corporations. In view of the fact that the basic corporate tax rates do not have much information capability in international comparison, it is preferable to use a comparison of effective taxation. The aim of this paper is to evaluate the effective taxation of corporations which can be expressed using either implicit corporate tax rate or the effective average tax rate (EATR), and to compare the effective corporate taxation of the Visegrad group countries.
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
O - Projekt operacniho programu
Others
Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
The International Conference Hradec Economic Days 2014 (Economic Development and Management of Regions) Part IV.
ISBN
978-80-7435-369-7
ISSN
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e-ISSN
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Number of pages
7
Pages from-to
312-318
Publisher name
Gaudeamus
Place of publication
Hradec Králové
Event location
Hradec Králové
Event date
Feb 4, 2014
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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