The Position of the Czech Republic in European Corporate Taxation

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F25840886%3A_____%2F20%3AN0000011" target="_blank" >RIV/25840886:_____/20:N0000011 - isvavai.cz</a>

Výsledek na webu

—

DOI - Digital Object Identifier

—

Jazyk výsledku

angličtina

Název v původním jazyce

The Position of the Czech Republic in European Corporate Taxation

Popis výsledku v původním jazyce

The aim of the article is to evaluate the degree of tax burden of corporations in the Czech Republic in the context of the European area of developed countries based on various approximations of corporate taxation. The paper uses data on the size of taxation in 2018 for 24 EU countries, where the tax burden is expressed by statutory tax rate, implicit tax rate, tax quota, effective average and marginal tax rates and world tax index. Cluster analysis is used as a key method for estimating differences in the European area. The results of the cluster analysis did not show significant differences in the taxation of corporations across the monitored countries. Mostly two apparent clusters were identified, where differences are evident between Western and Eastern Europe. However, the level of taxation differs from the point of view of various indicators.

Název v anglickém jazyce

The Position of the Czech Republic in European Corporate Taxation

Popis výsledku anglicky

The aim of the article is to evaluate the degree of tax burden of corporations in the Czech Republic in the context of the European area of developed countries based on various approximations of corporate taxation. The paper uses data on the size of taxation in 2018 for 24 EU countries, where the tax burden is expressed by statutory tax rate, implicit tax rate, tax quota, effective average and marginal tax rates and world tax index. Cluster analysis is used as a key method for estimating differences in the European area. The results of the cluster analysis did not show significant differences in the taxation of corporations across the monitored countries. Mostly two apparent clusters were identified, where differences are evident between Western and Eastern Europe. However, the level of taxation differs from the point of view of various indicators.

Druh

D - Stať ve sborníku

CEP obor

—

OECD FORD obor

50200 - Economics and Business

Projekt

—

Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2020

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the International Scientific Conference Economic and Social Policy

ISBN

978-80-87291-27-6

ISSN

2571-1776

e-ISSN

2694-796X

Počet stran výsledku

9

Strana od-do

293-301

Název nakladatele

Vysoká škola PRIGO, z.ú.

Místo vydání

Ostrava

Místo konání akce

Trojanovice

Datum konání akce

1. 1. 2020

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

—