Analysis of the Dependence of Corporate Tax in Relation to the Tax Depreciation of Fixed Tangible Assets
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F16%3A86097769" target="_blank" >RIV/61989100:27510/16:86097769 - 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
Analysis of the Dependence of Corporate Tax in Relation to the Tax Depreciation of Fixed Tangible Assets
Original language description
The article deals with evaluation of dependence of corporate income tax rate to selected indicators of depreciation of fixed tangible assets in the Czech Republic and in the neighbouring countries. The examined indicators are the shortest possible period of tax depreciation and the price limit for classifying assets as the fixed assets. The aim of this article is to determine by using selected method whether there is dependence among these indicators. In a transnational context between individual countries there exist the tax depreciation variations that cause differences in the construction of the tax base. The possible implementation of the Common Consolidated Corporate Tax Base (CCCTB) can eliminate these disparities, since the proposed CCCTB Directive deals, inter alia, with the possible rules and methods of tax depreciation. The authors used the methods of correlation analysis, analysis and comparison.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
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Result continuities
Project
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Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Teoretické a praktické aspekty veřejných financí : XXI. ročník mezinárodní odborné konference : Vysoká škola ekonomická v Praze, Fakulta financí a účetnictví : 15.-16. dubna 2016
ISBN
978-80-245-2144-2
ISSN
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e-ISSN
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Number of pages
5
Pages from-to
29-33
Publisher name
Oeconomica
Place of publication
Praha
Event location
Praha
Event date
Apr 15, 2016
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
000392677500004