Corporate Taxation and Shadow Economy

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F13%3A86086838" target="_blank" >RIV/61989100:27510/13:86086838 - 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
Corporate Taxation and Shadow Economy
Original language description
Shadow economic activities are important part of our world. Aim of our paper is to investigate the relation between shadow economy and corporate tax rates in the period 2000?2010 in the example of V4 member countries. Estimation is based on paper of Benno, Schneider (2007b) and will be based on Pooled Least Squares method and regression analysis of panel data. Theoretical assumptions about impact of corporate taxation are confirmed in the case of world tax index and average effective tax rates. It is shown that those variables have negative impact on the shadow economy. Expected relationship is not confirmed in the case of marginal effective tax rate, this variable has positive impact on the size of the shadow economy.
Czech name
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Czech description
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Project
<a href="/en/project/EE2.3.20.0296" target="_blank" >EE2.3.20.0296: Research team for modelling of economic and financial processes at VSB-TU Ostrava</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)<br>S - Specificky vyzkum na vysokych skolach

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
9
Pages from-to
49-57
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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