All

What are you looking for?

All
Projects
Results
Organizations

Quick search

  • Projects supported by TA ČR
  • Excellent projects
  • Projects with the highest public support
  • Current projects

Smart search

  • That is how I find a specific +word
  • That is how I leave the -word out of the results
  • “That is how I can find the whole phrase”

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

  • DOI - Digital Object Identifier

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

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

    AH - Economics

  • OECD FORD branch

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

  • e-ISSN

  • 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