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The effectiveTax Rate of The Czech Companies

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86095976" target="_blank" >RIV/61989100:27510/15:86095976 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    The effectiveTax Rate of The Czech Companies

  • Original language description

    Statutory tax rates of corporate income tax are not one way how to describe level of taxation.The effective tax rate can be used instead of statutory tax rate. By computing effective tax rate is possible to describe in more detail all facts, which influence final value of corporate income tax. There are the studies,which are devoted to figure out effective tax rate across different selected countries. This article concentrates on determination of effective tax rate of the corporate income tax in the Czech Republic during period 2007 - 2014.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

  • OECD FORD branch

    50206 - Finance

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2015

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

    Financial Management of Firms and Financial Institutions : 10th international scientific conference : 7th - 8th September 2015, Ostrava, Czech Republic : proceedings. [Part I - IV]

  • ISBN

    978-80-248-3865-6

  • ISSN

    2336-162X

  • e-ISSN

    neuvedeno

  • Number of pages

    9

  • Pages from-to

    "668 "-677

  • Publisher name

    VŠB - Technical University of Ostrava

  • Place of publication

    Ostrava

  • Event location

    Ostrava

  • Event date

    Sep 7, 2015

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article

    000376799500079