Effects of Changes in Depreciation on Effective Corporate Taxation in the EU

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F11%3A86079370" target="_blank" >RIV/61989100:27510/11:86079370 - 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
Effects of Changes in Depreciation on Effective Corporate Taxation in the EU
Original language description
Variance among statutory (nominal) rates of corporate taxes in the European Union is significant. Therefore, the amount of international corporate taxation is compared via effective rates. There are many factors that influence differences between statutory and effective rates. This paper deals with the potential impact of depreciation policy on changes in effective tax rates of corporate taxes. The aim of the paper is to quantify possible relationships between a change in depreciation policy and changein effective tax rates. The text is structured (except the opening and closing passages) into three parts. In the first part, the authors define basic terms; in the second part the depreciation policy of EU Member States in the 2004-2010 period is described. In the final part of the paper, the mutual (in)dependence among changes in depreciation policies and effective corporate tax rates is analysed.
Czech name
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Czech description
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Type
J<sub>x</sub> - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)
CEP classification
AH - Economics
OECD FORD branch
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Publication year
2011
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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