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%2F13%3A86083070" target="_blank" >RIV/61989100:27510/13:86083070 - isvavai.cz</a>
Result on the web
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DOI - Digital Object Identifier
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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
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
MEKON 2013 : the CD of participants' reviewed papers from 15th international conference : February 6-7, 2013, Ostrava
ISBN
978-80-248-2950-0
ISSN
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e-ISSN
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Number of pages
9
Pages from-to
26-34
Publisher name
VŠB - Technická univerzita Ostrava
Place of publication
Ostrava
Event location
Ostrava
Event date
Feb 6, 2013
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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