The Impact of Corporate Tax Quota and Imlicit Tax Rate od Capital on the Economic Growth in Selected Countries

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F12%3A86084699" target="_blank" >RIV/61989100:27510/12:86084699 - isvavai.cz</a>
Result on the web
—
DOI - Digital Object Identifier
—

Result language
angličtina
Original language name
The Impact of Corporate Tax Quota and Imlicit Tax Rate od Capital on the Economic Growth in Selected Countries
Original language description
The structure of the tax system and its individual characteristics induces extensive debate not only through the economic but also through the lay public. Corporate taxation is no exception and its impact on the economic growth has again come to the forein the context with the debt phase of the financial crisis. The governments in an effort to consolidate public budgets use two channels for increasing budget revenues. Specifically, it is the channel of the direct and indirect taxes. The aim of this article is to analyze relationship between the corporate taxation and the economic growth in the European Union countries. The analyzed time interval is based on annual data for the period 1999 - 2010. The relationship between the corporate taxation with the economic growth was positive. This result is possible to explain with the Laffer curve.
Czech name
—
Czech description
—

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

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
17
Pages from-to
67-83
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
—

Similar results(10)