Influence of corporate tax on business organizational form in the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216275%3A25410%2F16%3A39901817" target="_blank" >RIV/00216275:25410/16:39901817 - isvavai.cz</a>

Výsledek na webu

<a href="http://kvf.vse.cz/wp-content/uploads/2016/09/OK_A5-sborn%C3%ADk-TPAVF-2016.pdf" target="_blank" >http://kvf.vse.cz/wp-content/uploads/2016/09/OK_A5-sborn%C3%ADk-TPAVF-2016.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Influence of corporate tax on business organizational form in the Czech Republic

Popis výsledku v původním jazyce

The goal of this paper is to determine influence of corporate tax in the Czech Republic on decision, whether the owner of business will choose corporate or non-corporate type of organizational form for his business. By examining data from 1993-2015 about changes of relevant tax rates and numbers of corporate and noncorporate type of business each year this research tries to find answer. The influence is connected with the issue of double taxation of profits of corporate type of business. Corporate income is taxed twice by corporate tax and income tax, while non-corporate type of business is taxed only once, but owner also have to pay social and health insurance from the profits. The results suggest low level direct dependency between corporate tax and ratio of number of corporate and non-corporate business. This result is inconsistent with previous studies on this subject and needs to be investigated further by expanded theoretical model in the future study.

Název v anglickém jazyce

Influence of corporate tax on business organizational form in the Czech Republic

Popis výsledku anglicky

The goal of this paper is to determine influence of corporate tax in the Czech Republic on decision, whether the owner of business will choose corporate or non-corporate type of organizational form for his business. By examining data from 1993-2015 about changes of relevant tax rates and numbers of corporate and noncorporate type of business each year this research tries to find answer. The influence is connected with the issue of double taxation of profits of corporate type of business. Corporate income is taxed twice by corporate tax and income tax, while non-corporate type of business is taxed only once, but owner also have to pay social and health insurance from the profits. The results suggest low level direct dependency between corporate tax and ratio of number of corporate and non-corporate business. This result is inconsistent with previous studies on this subject and needs to be investigated further by expanded theoretical model in the future study.

Druh

D - Stať ve sborníku

CEP obor

AE - Řízení, správa a administrativa

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 21th International conference Theoretical and Practical Aspects of Public Finance 2016

ISBN

978-80-245-2155-8

ISSN

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e-ISSN

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Počet stran výsledku

5

Strana od-do

96-100

Název nakladatele

Oeconomica

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

15. 4. 2016

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000392677500015