DEPENDENCE OF THE EFFECTIVE TAXATION ON THE CORPORATE INCOME TAX RATE IN THE EUROPEAN UNION

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F16%3A00010588" target="_blank" >RIV/47813059:19520/16:00010588 - 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

DEPENDENCE OF THE EFFECTIVE TAXATION ON THE CORPORATE INCOME TAX RATE IN THE EUROPEAN UNION

Original language description

Corporate income tax rates are variable around the world due to different view of governments and countries on corporate taxation. Some of them prefer a lower corporate tax rates for possibility of greater economic production and try to attract foreign investors to conduct business in these countries. On the contrary, others favour a higher corporate tax rates to make important source of tax revenues, which can subsidize government spending and programs for the nation's citizens. Corporate taxes are taxes against profits earned by businesses during a given taxable period, but corporate income tax rate is not objective way of comparison of tax burden on the grounds of different rules for setting corporate tax base and its amount, which are caused by individual tax legislations in the particular countries. For more accurate representation of a taxpayer's tax liability is used effective corporate tax rate, which include not only the statutory tax rate on corporate income but also other aspects of tax systems determining the total amount of effectively paid taxes. The aim of this article is to examine the dependence of the effective taxation on the corporate income tax rate on using regression analysis and to evaluate the effective corporate taxation using effective average tax rate. Most of changes in the effective corporate taxation is caused by a change in the statutory tax rate (more than 98 %). An increase in the statutory corporate tax rate by 1 % results an increase in the effective average tax rate on average by 0.78 %

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

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OECD FORD branch

50205 - Accounting

Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2016

Confidentiality

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

Article name in the collection

Economic Policy in the European Union Member Countries

ISBN

978-80-7510-210-2

ISSN

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e-ISSN

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Number of pages

10

Pages from-to

314-322

Publisher name

SU OPF Karviná

Place of publication

Karviná

Event location

Petrovice u Karviné

Event date

Sep 14, 2016

Type of event by nationality

EUR - Evropská akce

UT code for WoS article

000403638200033