Visegrad Group from the Perspective of Investment's Taxation and the Role of Depreciation Methods
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62690094%3A18450%2F20%3A50016930" target="_blank" >RIV/62690094:18450/20:50016930 - isvavai.cz</a>
Alternative codes found
RIV/00216275:25410/20:39916452
Result on the web
<a href="https://uni.uhk.cz/hed/site/assets/files/1074/proceedings_2020_1-1.pdf" target="_blank" >https://uni.uhk.cz/hed/site/assets/files/1074/proceedings_2020_1-1.pdf</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.36689/uhk/hed/2020-01-034" target="_blank" >10.36689/uhk/hed/2020-01-034</a>
Alternative languages
Result language
angličtina
Original language name
Visegrad Group from the Perspective of Investment's Taxation and the Role of Depreciation Methods
Original language description
Taxation have significant impact on selection of investments’ location. Visegrad Group countries are from the same region and they compete for similar segment of investors and this causes tax competition between them. The largest investors in this area are companies from the Netherlands, Luxembourg, Germany and Austria. Investors prefer lower tax burden therefore the position of these countries can differ based on the tax conditions. Tax burden within this study is measured by Devereux and Griffith’s effective average tax rate (EATR) for cross-border investment. The EATRs in countries from Visegrad Group are generally relatively close expect the situation of the investment in Hungary, which provides the best conditions thanks to the lowest statutory corporate tax rate. Tax treaties and depreciation methods cause other differences between the tax burdens. Especially, the investors from Austria have disadvantage for cross-border payments from Visegrad countries, except payments from the Czech Republic. The situation of the Czech Republic demonstrates the importance of depreciation methods, which have significant role in the case of closer statutory corporate tax rates and similar tax treaties. Use of accelerated depreciation in the Czech Republic brings about half percentage lower effective tax rate than the standard depreciation method.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
—
OECD FORD branch
50205 - Accounting
Result continuities
Project
—
Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
Hradec economic days 2020/1
ISBN
978-80-7435-776-3
ISSN
2464-6059
e-ISSN
2464-6067
Number of pages
11
Pages from-to
293-303
Publisher name
Gaudeamus
Place of publication
Hradec Králové
Event location
Hradec Králové
Event date
Apr 2, 2020
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
000568108700032