Is the Level of Corporate Taxation Equally Important in all Countries? Case Study of Developed and Less Developed EU Countries

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F13%3A86086831" target="_blank" >RIV/61989100:27510/13:86086831 - 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
Is the Level of Corporate Taxation Equally Important in all Countries? Case Study of Developed and Less Developed EU Countries
Original language description
This paper is linked to the previous author?s works and the aim of the paper is to point out the different importance of corporate taxation in the connection with its impact on economic growth in old and new EU member states in time interval 2000 ? 2011.From the methodological point of view, methods and tests of panel regression and method of least squares where used, where the level of corporate taxation was approximated by implicit tax rates on capital (ITRC) and World Tax Index (WTI). From the analysis results it is evident that the level of corporate taxation is more important especially in less developed countries where the rate of product growth is more dependent on FDI (foreign direct investment) and investment into human capital as in the caseof developed countries.
Czech name
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Czech description
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Publication year
2013
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Taxes in the World : 3rd International Scientific Conference : proceedings : [Ostravice, 12.-13.12.2013]
ISBN
978-80-248-3133-6
ISSN
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e-ISSN
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Number of pages
8
Pages from-to
95-102
Publisher name
VŠB-Technical University of Ostrava
Place of publication
Ostrava
Event location
Ostravice
Event date
Dec 12, 2013
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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