Effective Tax Rate of the Biggest Czech Companies
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F16%3A86099865" target="_blank" >RIV/61989100:27510/16:86099865 - isvavai.cz</a>
Result on the web
<a href="https://www.ekf.vsb.cz/export/sites/ekf/rmfr/cs/sbornik/Soubory/Part_II.pdf" target="_blank" >https://www.ekf.vsb.cz/export/sites/ekf/rmfr/cs/sbornik/Soubory/Part_II.pdf</a>
DOI - Digital Object Identifier
—
Alternative languages
Result language
angličtina
Original language name
Effective Tax Rate of the Biggest Czech Companies
Original language description
Corporate income tax is a kind of a direct tax and is determined to tax created corporate's profit. Final impact of this tax on corporate's decisions is influenced not only with a value of a statutory tax rate but with a value of taxable profit, profit that plays a significant role in identification of final tax liability of corporates. Thanks to corrections of tax base and options to decrease tax base and apply tax reliefs reducing a value of tax payable we tried to concentrate on following aspects. Whether there is significant difference between a statutory tax rate and an effective tax rate of the largest Czech companies, whether effective tax rates of individual periods vary and whether correlation between effective tax rates and selected explanatory variables can be identified. As variables a number of employees, turnover, total assets, proportion of fixed assets to total asset, interest coverage ratio, financial leverage and return on assets were used.
Czech name
—
Czech description
—
Classification
Type
D - Article in proceedings
CEP classification
AH - Economics
OECD FORD branch
—
Result continuities
Project
—
Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
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
Managing and Modelling of Financial Risks : proceedings of the 8th international scientific conference : September 5-6, 2016, Ostrava, Czech Republic
ISBN
978-80-248-3994-3
ISSN
—
e-ISSN
—
Number of pages
8
Pages from-to
522-529
Publisher name
VŠB - Technical University of Ostrava
Place of publication
Ostrava
Event location
Ostrava
Event date
Sep 5, 2016
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
—