Effective corporate taxation and statutory tax rate

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F15%3A%230003626" target="_blank" >RIV/47813059:19520/15:#0003626 - isvavai.cz</a>
Result on the web
<a href="http://www.ufu.utb.cz/konference/sbornik2015.pdf" target="_blank" >http://www.ufu.utb.cz/konference/sbornik2015.pdf</a>
DOI - Digital Object Identifier
—

Result language
angličtina
Original language name
Effective corporate taxation and statutory tax rate
Original language description
Corporate taxes have a significant impact on the company's decisions about their business activities in the country. Due to the corporate taxation a lot of companies moved from countries with high rates to low-cost tax destinations. A gradual decline inthe income tax of corporations has occurred in Europe over the past decades. This fact affected behaviour of advanced economies, which were forced to increase or at least maintain competitiveness of their country in the fight for foreign investors with the adjacent Central European or East European countries. In this respect, the efforts to maintain significant domestic companies on its territory and prevent from their leave to more favourable destinations in terms of tax and to the countries with cheaplabour force, which include also the East European countries, has become the strategy of the West European countries. On the contrary, the East European countries attempted to attract these foreign companies to conduct business in these
Czech name
—
Czech description
—

Project
—
Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2015
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Finance and the prerformance of firms in science, education and practice
ISBN
978-80-7454-476-7
ISSN
—
e-ISSN
—
Number of pages
12
Pages from-to
716-727
Publisher name
FAME UTB Zlín
Place of publication
Zlín
Event location
Zlín
Event date
Apr 23, 2015
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
—

Similar results(10)