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Effective Tax Rates in the Moravian-Silesian Region

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F12%3A86083069" target="_blank" >RIV/61989100:27510/12:86083069 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Effective Tax Rates in the Moravian-Silesian Region

  • Original language description

    The aim of this work is to evaluate effective corporate tax rate in the Moravian-Silesian Region on the base of backward-looking micro view. The obtained results are then compared by other methods of tax burden measurement, especially with the corporatetax quota and effective corporate tax rate based on backward-looking macro view and its components. Tax burden will be evaluated for the period 2007?2010 to capture the effects of the economic crisis. It is clear that the effective tax rate computed according the backward-looking micro view and corporate tax quota confirms the results of the number empirical studies because in comparison to effective marginal tax rate based on the macro view they reflects the business cycle fluctuation.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AH - Economics

  • OECD FORD branch

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2012

  • Confidentiality

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

Data specific for result type

  • Article name in the collection

    Taxes in the World : [Trojanovice, 13.-14.12.2012]

  • ISBN

    978-80-248-2902-9

  • ISSN

  • e-ISSN

  • Number of pages

    14

  • Pages from-to

    27-40

  • Publisher name

    VŠB - Technická univerzita Ostrava

  • Place of publication

    Ostrava

  • Event location

    Trojanovice

  • Event date

    Dec 13, 2012

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article