CZECH CORPORATE EFFECTIVE TAX RATE AS INVESTORS COSTS CHANGES WITH TIMES

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41110%2F23%3A94628" target="_blank" >RIV/60460709:41110/23:94628 - isvavai.cz</a>

Výsledek na webu

<a href="https://sciendo.com/article/10.2478/danb-2023-0003" target="_blank" >https://sciendo.com/article/10.2478/danb-2023-0003</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.2478/danb-2023-0003" target="_blank" >10.2478/danb-2023-0003</a>

Jazyk výsledku

angličtina

Název v původním jazyce

CZECH CORPORATE EFFECTIVE TAX RATE AS INVESTORS COSTS CHANGES WITH TIMES

Popis výsledku v původním jazyce

When choosing the appropriate jurisdiction, trading companies need to consider many variables. This can include administrative burdens, the speed of establishment of a company, the granting of some degree of anonymity of ownership, and a friendly tax environment. This article is focused on finding the corporate effective tax rate in the Czech Republic in the period 2005 2017 with the database of the Czech tax administrator. In the light of the international tax law, the information concerning effective tax rates becoming necessary. The results of this study show that the nominal tax rate may not be decisive for the determination of the tax burden, as most countries allow the application of tax allowances and deductions and thus achieve virtually lower taxes.

Název v anglickém jazyce

CZECH CORPORATE EFFECTIVE TAX RATE AS INVESTORS COSTS CHANGES WITH TIMES

Popis výsledku anglicky

When choosing the appropriate jurisdiction, trading companies need to consider many variables. This can include administrative burdens, the speed of establishment of a company, the granting of some degree of anonymity of ownership, and a friendly tax environment. This article is focused on finding the corporate effective tax rate in the Czech Republic in the period 2005 2017 with the database of the Czech tax administrator. In the light of the international tax law, the information concerning effective tax rates becoming necessary. The results of this study show that the nominal tax rate may not be decisive for the determination of the tax burden, as most countries allow the application of tax allowances and deductions and thus achieve virtually lower taxes.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50204 - Business and management

Projekt

<a href="/cs/project/TL02000289" target="_blank" >TL02000289: Identifikace významu daňové mezery daně z příjmu právnických osob z pohledu ČR s návaznou tvorbou modelu nové rizikové analýzy</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)<br>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 periodika

Danube: Law and Economics Review

ISSN

1804-6746

e-ISSN

1804-8285

Svazek periodika

14

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

13

Strana od-do

45-57

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85153348290