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
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DOI - Digital Object Identifier
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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
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
50206 - Finance
Result continuities
Project
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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