Tax burden and corporations

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F13%3A%230002227" target="_blank" >RIV/47813059:19520/13:#0002227 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Tax burden and corporations

Popis výsledku v původním jazyce

When companies are taking a decision about the location and implementation of their business activities, they find out the consequences of such activities. Comparisons of taxation burden concentrate on a number of related facts. The tax quota is one of the basic indicators enabling international comparison of the tax burden. In most cases, entrepreneurs address the question by comparison of statutory corporate income tax rates. Nonetheless, this approach does not seem to be satisfactory with respect tocomplexity and diversity of elements creating of the national tax systems. Consequently, statutory tax rates may not hold the role of an impartial indicator for the purposes of mutual comparison of this burden in different states, and therefore economists had to come with a new measure for effective taxation of corporation. This was the implicit corporate tax rate, which are tax rates where consideration is taken not only of the amount of the statutory tax rates from corporations' income

Název v anglickém jazyce

Tax burden and corporations

Popis výsledku anglicky

When companies are taking a decision about the location and implementation of their business activities, they find out the consequences of such activities. Comparisons of taxation burden concentrate on a number of related facts. The tax quota is one of the basic indicators enabling international comparison of the tax burden. In most cases, entrepreneurs address the question by comparison of statutory corporate income tax rates. Nonetheless, this approach does not seem to be satisfactory with respect tocomplexity and diversity of elements creating of the national tax systems. Consequently, statutory tax rates may not hold the role of an impartial indicator for the purposes of mutual comparison of this burden in different states, and therefore economists had to come with a new measure for effective taxation of corporation. This was the implicit corporate tax rate, which are tax rates where consideration is taken not only of the amount of the statutory tax rates from corporations' income

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

O - Projekt operacniho programu

Rok uplatnění

2013

Kód důvěrnosti údajů

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

Název statě ve sborníku

Finance and the performance of firms in science, education and practice

ISBN

978-80-7454-246-6

ISSN

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e-ISSN

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Počet stran výsledku

12

Strana od-do

378-389

Název nakladatele

Univerzita Tomáše Bati ve Zlíně, Fakulta managementu a ekonomiky

Místo vydání

Zlín

Místo konání akce

Zlín

Datum konání akce

25. 4. 2013

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000329435800032