Identification of Causes of Differences in Statutory and Effective Rates of Corporate Taxes

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F12%3A86083093" target="_blank" >RIV/61989100:27510/12:86083093 - isvavai.cz</a>
Alternative codes found
RIV/26867184:_____/12:006
Result on the web
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DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Identification of Causes of Differences in Statutory and Effective Rates of Corporate Taxes
Original language description
Although the existence of the corporate tax itself is a subject of controversy, it has been currently implemented in all EU countries except of Estonia where only distributed profits are taxed.The statutory (nominal) rate of the corporate tax itself doesnot say very much about the size of the corporate tax burden. This rate currently (on 31/10/2011) differs by 25% in the EU countries (10% in Bulgaria, Cyprus vs. 35% in Malta). For at least approximate determination of the effective (real) corporate taxburden, effective rates of corporate taxes are being used. The differences between the statutory and effective rates are affected by many factors.It can be assumed that a significant deviation of the nominal rate from the effective (real) one can be caused mainly by the existence of different methods and time of depreciation, possibility of group taxation, investment incentives or losses compensation, amount of property taxes and property transfer taxes, application of VAT on input, pos
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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Project
Result was created during the realization of more than one project. More information in the Projects tab.
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year
2012
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
ISSN
1211-8516
e-ISSN
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Volume of the periodical
LX/2012
Issue of the periodical within the volume
2
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
7
Pages from-to
391-397
UT code for WoS article
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EID of the result in the Scopus database
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