Assessment of Factors Influencing of Final Corporate Income Tax Liabilities in Selected Sectors in the Czech Republic

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F18%3A10240108" target="_blank" >RIV/61989100:27510/18:10240108 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Assessment of Factors Influencing of Final Corporate Income Tax Liabilities in Selected Sectors in the Czech Republic

Original language description

The Czech government uses corporate taxation to support desirable corporates&apos; behaviour, for example the willingness to invest or the elimination of impact of corporates&apos; risk etc.The object of the paper is to assess theimpact of changes of the statutory tax rate, to emphasize the impact of the items reducing tax base and the influence of the tax discounts on the total tax liability. First of all, main attention is devoted to the evaluation of the impact of tax losses, research and evelopment expenses, expenses connected with donation activities and investment incentives of the selected sectors during period 2005-2016 with using data provided by Ministry of Finance of the Czech Republic. The method of pyramidal decomposition of the final tax liability is used, so that we could state and compare the changes of above-mentioned items moreover functional method is applied in case of identification of multiplicative relationship among defined ndividual items. As faras our results are concerned, we are able to emphasize the items that influenced the changes of the corporate income tax liability of the selected sectors the most.We can state that the changes of the individual adjustments of tax base are the most significant in the case of all sectors, but on the other hand, when it comes to the rest of the items their impact differs.

Czech name

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Czech description

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Type

D - Article in proceedings

CEP classification

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OECD FORD branch

50200 - Economics and Business

Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2018

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection

European Financial Systems 2018 : proceedings of the 15th international scientific conference : June 25-26, 2018, Brno, Czech Republic

ISBN

978-80-210-8980-8

ISSN

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e-ISSN

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Number of pages

8

Pages from-to

372-379

Publisher name

Masarykova univerzita

Place of publication

Brno

Event location

Brno

Event date

Jun 25, 2018

Type of event by nationality

WRD - Celosvětová akce

UT code for WoS article

000462948800048