DEPENDENCE OF THE EFFECTIVE TAXATION ON THE CORPORATE INCOME TAX RATE IN THE EUROPEAN UNION

Kód výsledku v IS VaVaI

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Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

DEPENDENCE OF THE EFFECTIVE TAXATION ON THE CORPORATE INCOME TAX RATE IN THE EUROPEAN UNION

Popis výsledku v původním jazyce

Corporate income tax rates are variable around the world due to different view of governments and countries on corporate taxation. Some of them prefer a lower corporate tax rates for possibility of greater economic production and try to attract foreign investors to conduct business in these countries. On the contrary, others favour a higher corporate tax rates to make important source of tax revenues, which can subsidize government spending and programs for the nation's citizens. Corporate taxes are taxes against profits earned by businesses during a given taxable period, but corporate income tax rate is not objective way of comparison of tax burden on the grounds of different rules for setting corporate tax base and its amount, which are caused by individual tax legislations in the particular countries. For more accurate representation of a taxpayer's tax liability is used effective corporate tax rate, which include not only the statutory tax rate on corporate income but also other aspects of tax systems determining the total amount of effectively paid taxes. The aim of this article is to examine the dependence of the effective taxation on the corporate income tax rate on using regression analysis and to evaluate the effective corporate taxation using effective average tax rate. Most of changes in the effective corporate taxation is caused by a change in the statutory tax rate (more than 98 %). An increase in the statutory corporate tax rate by 1 % results an increase in the effective average tax rate on average by 0.78 %

Název v anglickém jazyce

DEPENDENCE OF THE EFFECTIVE TAXATION ON THE CORPORATE INCOME TAX RATE IN THE EUROPEAN UNION

Popis výsledku anglicky

Corporate income tax rates are variable around the world due to different view of governments and countries on corporate taxation. Some of them prefer a lower corporate tax rates for possibility of greater economic production and try to attract foreign investors to conduct business in these countries. On the contrary, others favour a higher corporate tax rates to make important source of tax revenues, which can subsidize government spending and programs for the nation's citizens. Corporate taxes are taxes against profits earned by businesses during a given taxable period, but corporate income tax rate is not objective way of comparison of tax burden on the grounds of different rules for setting corporate tax base and its amount, which are caused by individual tax legislations in the particular countries. For more accurate representation of a taxpayer's tax liability is used effective corporate tax rate, which include not only the statutory tax rate on corporate income but also other aspects of tax systems determining the total amount of effectively paid taxes. The aim of this article is to examine the dependence of the effective taxation on the corporate income tax rate on using regression analysis and to evaluate the effective corporate taxation using effective average tax rate. Most of changes in the effective corporate taxation is caused by a change in the statutory tax rate (more than 98 %). An increase in the statutory corporate tax rate by 1 % results an increase in the effective average tax rate on average by 0.78 %

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

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

Economic Policy in the European Union Member Countries

ISBN

978-80-7510-210-2

ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

314-322

Název nakladatele

SU OPF Karviná

Místo vydání

Karviná

Místo konání akce

Petrovice u Karviné

Datum konání akce

14. 9. 2016

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000403638200033