Effective Corporate Tax Rates in the Selected Economic Sectors and Their Relationship to the Macroeconomic Output: The Case of the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F14%3A86090792" target="_blank" >RIV/61989100:27510/14:86090792 - 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 Corporate Tax Rates in the Selected Economic Sectors and Their Relationship to the Macroeconomic Output: The Case of the Czech Republic
Original language description
The aim of this paper is twofold. Firstly to find out which economic sector and which sizes of the companies are the most tax neutral in the Czech Republic. The analysis is based on the effective corporate tax rate calculation. Secondly due to correlation analyze whether there is significant relationship between effective corporate taxation in the individual economic sectors and macroeconomic output. The assumption is that effective corporate tax rates based on the backward looking micro-view are sensible on the business cycle. The calculation of the effective tax rates is based on the backward looking micro-view approach; this attitude enables to clarify differences in the tax burden between individual economic sectors. Effective corporate tax rates are calculated for economic sectors (based on NACE classification) in 2002-2012 period. In the following part of the paper the effective corporate tax rates are calculated according to companies´ size as well. The data necessary for the ef
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
<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
Others
Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
4th International Scientific Conference on Taxes in the World
ISBN
978-80-905405-0-7
ISSN
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e-ISSN
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Number of pages
10
Pages from-to
21-30
Publisher name
European Association Comenius
Place of publication
[Rakousko]
Event location
Vídeň
Event date
Dec 11, 2014
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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