Dependence of Corporate Income Tax Revenue on the Gross Domestic Product in Particular EU Countries

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F23%3A94567" target="_blank" >RIV/60460709:41110/23:94567 - isvavai.cz</a>

Výsledek na webu

<a href="https://uni.uhk.cz/hed/site/assets/files/1084/proceedings_2023_1.pdf" target="_blank" >https://uni.uhk.cz/hed/site/assets/files/1084/proceedings_2023_1.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.36689/uhk/hed/2023-01-057" target="_blank" >10.36689/uhk/hed/2023-01-057</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Dependence of Corporate Income Tax Revenue on the Gross Domestic Product in Particular EU Countries

Popis výsledku v původním jazyce

The presented research deals with corporate income tax in the countries of the European Union. Specifically, the subject of the investigation was the income tax base, tax rates, and income tax revenue in particular EU countries. The ratio of corporate income tax revenues to gross domestic product (GDP) is compared using correlation analysis tools. The research outputs mean that the volume of corporate income tax revenue is strongly dependent on the size of the given economy. Luxembourg has the highest corporate income tax revenue ratio to gross domestic product. In Luxembourg, this ratio is 5,92%. Lithuania has the lowest value of the ratio, where a decreasing trend can be noted between 2009 and 2019, down to 0,16%. Based on the prediction based on the values in the numerical series, a steady increase in the ratio of corporate income tax revenue to GDP can be predicted in the Czech Republic in the next five years up to 3,87%.

Název v anglickém jazyce

Dependence of Corporate Income Tax Revenue on the Gross Domestic Product in Particular EU Countries

Popis výsledku anglicky

The presented research deals with corporate income tax in the countries of the European Union. Specifically, the subject of the investigation was the income tax base, tax rates, and income tax revenue in particular EU countries. The ratio of corporate income tax revenues to gross domestic product (GDP) is compared using correlation analysis tools. The research outputs mean that the volume of corporate income tax revenue is strongly dependent on the size of the given economy. Luxembourg has the highest corporate income tax revenue ratio to gross domestic product. In Luxembourg, this ratio is 5,92%. Lithuania has the lowest value of the ratio, where a decreasing trend can be noted between 2009 and 2019, down to 0,16%. Based on the prediction based on the values in the numerical series, a steady increase in the ratio of corporate income tax revenue to GDP can be predicted in the Czech Republic in the next five years up to 3,87%.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50201 - Economic Theory

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2023

Kód důvěrnosti údajů

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

Název statě ve sborníku

Vol. 13 proceedings of the international scientific conference Hradec Economic Days 2023

ISBN

979-8-9867719-2-2

ISSN

2767-9640

e-ISSN

2464-6067

Počet stran výsledku

12

Strana od-do

597-608

Název nakladatele

University of Hradec Králové, Faculty of Informatics and Management

Místo vydání

Czech Republic, Hradec Králové

Místo konání akce

Czech Republic, Hradec Králové

Datum konání akce

1. 1. 2023

Typ akce podle státní příslušnosti

CST - Celostátní akce

Kód UT WoS článku

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