Which Factors Influence the Corporate Tax Revenues in European Union Countries

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F14%3A86090794" target="_blank" >RIV/61989100:27510/14:86090794 - 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
Which Factors Influence the Corporate Tax Revenues in European Union Countries
Original language description
This paper is linked to the previous author?s works and in the connection with the complex analysis of corporate taxation the aim of this article is to show which factors influence the corporate tax revenues in European Union countries for time period 2000-2011. The analysis is based on the tests and methods of panel regression. The results of analysis show that GDP rate, FDI inflow, inflation rate, corruption, statutory tax rates and World Tax Index are positively connected to the corporate tax revenues. On the other hand the unemployment is in the negative relationship with the corporate tax revenues. Squared statutory tax rates and squared World Tax Index are negatively connected to the corporate tax revenues which means that there exist the non-linear relationship between corporate taxation and tax base.
Czech name
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Czech description
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Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

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
39-48
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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