Dependence of Corporate Income Tax Revenue on the Gross Domestic Product in Particular EU Countries
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F23%3A94567" target="_blank" >RIV/60460709:41110/23:94567 - isvavai.cz</a>
Result on the web
<a href="https://uni.uhk.cz/hed/site/assets/files/1084/proceedings_2023_1.pdf" target="_blank" >https://uni.uhk.cz/hed/site/assets/files/1084/proceedings_2023_1.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.36689/uhk/hed/2023-01-057" target="_blank" >10.36689/uhk/hed/2023-01-057</a>
Alternative languages
Result language
angličtina
Original language name
Dependence of Corporate Income Tax Revenue on the Gross Domestic Product in Particular EU Countries
Original language description
The presented research deals with corporate income tax in the countries of the European Union. Specifically, the subject of the investigation was the income tax base, tax rates, and income tax revenue in particular EU countries. The ratio of corporate income tax revenues to gross domestic product (GDP) is compared using correlation analysis tools. The research outputs mean that the volume of corporate income tax revenue is strongly dependent on the size of the given economy. Luxembourg has the highest corporate income tax revenue ratio to gross domestic product. In Luxembourg, this ratio is 5,92%. Lithuania has the lowest value of the ratio, where a decreasing trend can be noted between 2009 and 2019, down to 0,16%. Based on the prediction based on the values in the numerical series, a steady increase in the ratio of corporate income tax revenue to GDP can be predicted in the Czech Republic in the next five years up to 3,87%.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50201 - Economic Theory
Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2023
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Vol. 13 proceedings of the international scientific conference Hradec Economic Days 2023
ISBN
979-8-9867719-2-2
ISSN
2767-9640
e-ISSN
2464-6067
Number of pages
12
Pages from-to
597-608
Publisher name
University of Hradec Králové, Faculty of Informatics and Management
Place of publication
Czech Republic, Hradec Králové
Event location
Czech Republic, Hradec Králové
Event date
Jan 1, 2023
Type of event by nationality
CST - Celostátní akce
UT code for WoS article
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