CZECH CORPORATE EFFECTIVE TAX RATE AS INVESTORS COSTS CHANGES WITH TIMES
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F23%3A94628" target="_blank" >RIV/60460709:41110/23:94628 - isvavai.cz</a>
Result on the web
<a href="https://sciendo.com/article/10.2478/danb-2023-0003" target="_blank" >https://sciendo.com/article/10.2478/danb-2023-0003</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.2478/danb-2023-0003" target="_blank" >10.2478/danb-2023-0003</a>
Alternative languages
Result language
angličtina
Original language name
CZECH CORPORATE EFFECTIVE TAX RATE AS INVESTORS COSTS CHANGES WITH TIMES
Original language description
When choosing the appropriate jurisdiction, trading companies need to consider many variables. This can include administrative burdens, the speed of establishment of a company, the granting of some degree of anonymity of ownership, and a friendly tax environment. This article is focused on finding the corporate effective tax rate in the Czech Republic in the period 2005 2017 with the database of the Czech tax administrator. In the light of the international tax law, the information concerning effective tax rates becoming necessary. The results of this study show that the nominal tax rate may not be decisive for the determination of the tax burden, as most countries allow the application of tax allowances and deductions and thus achieve virtually lower taxes.
Czech name
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Czech description
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Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
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OECD FORD branch
50204 - Business and management
Result continuities
Project
<a href="/en/project/TL02000289" target="_blank" >TL02000289: Czech Corporate Tax Gap Importance Identification and Consecutive Original Risk Analysis Model Creation</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)<br>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
Name of the periodical
Danube: Law and Economics Review
ISSN
1804-6746
e-ISSN
1804-8285
Volume of the periodical
14
Issue of the periodical within the volume
1
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
13
Pages from-to
45-57
UT code for WoS article
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EID of the result in the Scopus database
2-s2.0-85153348290