The Quantification of the Significance of EATR Determinants: Evidence for EU Countries
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F17%3A10235734" target="_blank" >RIV/61989100:27510/17:10235734 - isvavai.cz</a>
Alternative codes found
RIV/62156489:43110/17:43913068
Result on the web
<a href="http://dx.doi.org/10.11118/actaun201765020501" target="_blank" >http://dx.doi.org/10.11118/actaun201765020501</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.11118/actaun201765020501" target="_blank" >10.11118/actaun201765020501</a>
Alternative languages
Result language
angličtina
Original language name
The Quantification of the Significance of EATR Determinants: Evidence for EU Countries
Original language description
At present, corporate tax is applied in all EU Member States with the exception of Estonia. Nevertheless, the nominal corporate tax rate does not reflect the real tax burden. For determination of the effective tax burden for corporations, there are used effective corporate tax rates. The aim of the paper is to quantify the relation between the effective average corporate tax rate and nominal corporate tax rates, depreciations, loss compensation and selected investment incentives and to identify the significance of these factors based on the panel analysis. Based on the panel analysis it was found that effective average tax rate is only statistically dependant on nominal corporate tax rate, on tax loss compensation and on the depreciation tax rate of movable property, while in case of other factors, such as depreciation of immovable property, tax holidays and R&D incentives, the dependence is not statistically significant.
Czech name
—
Czech description
—
Classification
Type
J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database
CEP classification
—
OECD FORD branch
50202 - Applied Economics, Econometrics
Result continuities
Project
—
Continuities
S - Specificky vyzkum na vysokych skolach
Others
Publication year
2017
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
ISSN
1211-8516
e-ISSN
—
Volume of the periodical
LXV.
Issue of the periodical within the volume
2
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
10
Pages from-to
501-510
UT code for WoS article
—
EID of the result in the Scopus database
2-s2.0-85018414718