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Tax reforms and inter-temporal shifting of corporate income: evidence from tax records in Slovakia
We use administrative tax return data for all corporations in Slovakia to demonstrate how policies facilitating inter-temporal income shifting result in elevated corporate income tax (CIT...
Applied Economics, Econometrics
- 2020 •
- O •
- Link
Rok uplatnění
O - Ostatní výsledky
Výsledek na webu
Preparing for the control of taxation of corporate income
The article deals with the list of necessary documents, which should prepare the tax payer to a tax audit CIT. Furthermore, it deals with the various factors that should be checked before the start of the taxpayer of the
AH - Ekonomie
- 2008 •
- Jx
Rok uplatnění
Jx - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
Corporate Taxation in Czechia: A Proper Tax Mix Stimulating Economic Growth
corporate taxation, its position in the tax mix and its potential impact on economic growth. The revenues of corporate income tax (CIT) have an increasing tendency even the tax mix and s...
Finance
- 2024 •
- C •
- Link
Rok uplatnění
C - Kapitola v odborné knize
Výsledek na webu
Regression Analysis of Factors Influencing Corporate Tax Revenues in OECD Coutries
Basic themes of document: corporation tax; regression; CIT revenue; statutory rate of corporation tax; effective rate of corporation tax......
AE - Řízení, správa a administrativa
- 2009 •
- Jx
Rok uplatnění
Jx - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
Financial risks arising from the personal and corporate income tax
This paper deals with the issue of risk management of income taxes, including an analysis of tax returns development and consequent risk of personal income tax and corporate income ta...
AH - Ekonomie
- 2013 •
- D
Rok uplatnění
D - Stať ve sborníku
The Impact of Implicit Rates on Corporate Tax Revenue in the EU Countries
countries in 2011. It has been found that the elasticity of the corporate income tax of corporate income tax per capita is 1.07 %. Both elasticities are positive, what indicates that tax...
AH - Ekonomie
- 2013 •
- Jx
Rok uplatnění
Jx - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
The Way of Dividends Taxation as Important Information for Decision-Making of Investors
The nominal (statutory) rate of the corporate tax rate reflects the tax burden of companies insufficiently, it is necessary to analyze other aspects of the tax structure. The interconnection of corporate a...
AE - Řízení, správa a administrativa
- 2012 •
- Jx
Rok uplatnění
Jx - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)
Profit shifting behaviour between sisters companies: The case of Czech Republic
whether the reported pre-tax income is sensitive to the corporate income tax (CIT position of the Czech Republic relative to the other EU countries high corporate tax the same m...
Finance
- 2019 •
- JSC •
- Link
Rok uplatnění
JSC - Článek v periodiku v databázi SCOPUS
Výsledek na webu
CIT Risk Model Handbook
The internal methodological procedure of the GFD defines the procedural rules for the implementation of project outputs, risk analysis of corporate tax in the Czech Republic, in relation to territorial workplaces. Methodology takes ...
Applied Economics, Econometrics
- 2021 •
- Hneleg
Rok uplatnění
Hneleg - Promítnuto do směrnic nebo předpisů závazných v rámci příslušného poskytovatele
Tax Audit and Analytics Section Director Decision No. 3 on Application of the CIT Risk Model
The internal methodological procedure of the GFD defines the rules for the implementation of project outputs, risk analysis of corporate tax in the Czech Republic. Methodology takes into account not only the expectations of the Fina...
Applied Economics, Econometrics
- 2021 •
- Hneleg
Rok uplatnění
Hneleg - Promítnuto do směrnic nebo předpisů závazných v rámci příslušného poskytovatele
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