Assessment of Factors Affecting Corporate Income Tax of Selected Sectors in the Czech Republic.

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F19%3A10248952" target="_blank" >RIV/61989100:27510/19:10248952 - isvavai.cz</a>
Result on the web
<a href="https://www.ekf.vsb.cz/cerei/cs/archiv/rocnik-22/index.html" target="_blank" >https://www.ekf.vsb.cz/cerei/cs/archiv/rocnik-22/index.html</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
Assessment of Factors Affecting Corporate Income Tax of Selected Sectors in the Czech Republic.
Original language description
Taxation of corporates influences decisions of enterprises and has an impact on their profits. This fact is reason for better understanding of individual aspects of corporate income tax. Determination of final tax liability is a process, which works with a few variables as tax base, tax deductions, tax rate and tax reliefs. Details of corpo-rate income tax can be described via changes of them. The role and impact of individual variables can be described by pyramidal decomposition of total tax liability with determining relationships among individual indicators of decomposition. With regard to details of calculation of the total tax liability, additive and multi-plicative relationships can be identified among individual variables. The paper concentrates attention on above-mentioned facts with usage data of selected sectors of the Czech Republic during selected period in order to find out the importance of these individual variables. Respecting real data and calculations of individual variables - adjusted tax base was identified as indicator with the highest impact on total tax liability for all selected sectors. On the other hand, impact of following variable - research and development activities, as a kind of tax deduction, was identified as the lowest.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical
Ekonomická revue - Central European Review of Economics Issues
ISSN
1212-3951
e-ISSN
1805-9481
Volume of the periodical
22
Issue of the periodical within the volume
2
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
10
Pages from-to
57-66
UT code for WoS article
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EID of the result in the Scopus database
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