EFFECTIVE CORPORATE TAX RATES IN THE SELECTED SECTORS: 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%2F15%3A86096372" target="_blank" >RIV/61989100:27510/15:86096372 - 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 SECTORS: THE CASE OF THE CZECH REPUBLIC
Original language description
The aim of this paper is to calculate corporate effective tax rates for the chosen economy sectors of the Czech Republic describe the evolution of these rates and find out if the rates are neutral and that react to changes in the economy. The calculationwill be based on backward looking microview methodology and enable to find out differences in corporate tax burden in the given economic sectors. Corporate effective tax rates are provided for the chosen economic sectors (based on the NACE classification) for the 2002-2012 period. In the following step the individual corporate effective tax rates are compared for the companies differentiated by their size. The used data are received from the BACH database (Bank for the Accounts of Companies Harmonised), this database uses financial statements of the individual companies. The results suggest that there are important differences within corporate effective tax rates composed for the different-sized companies. It was also confirmed that ef
Czech name
—
Czech description
—
Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
—
Result continuities
Project
—
Continuities
S - Specificky vyzkum na vysokych skolach
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
Economic Policy in the European Union Member Countries : XII. international scientific conference : 16th - 18th September 2014, Beltine Forest Hotel, Ostravice
ISBN
978-80-7510-114-3
ISSN
—
e-ISSN
—
Number of pages
13
Pages from-to
22-34
Publisher name
Slezská univerzita v Opavě, Obchodně podnikatelská fakulta v Karviné
Place of publication
Karviná
Event location
Ostravice
Event date
Sep 16, 2014
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000366004300003