Effects of Changes in Depreciation on Effective Corporate Taxation in the EU

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F11%3A86079370" target="_blank" >RIV/61989100:27510/11:86079370 - 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

Effects of Changes in Depreciation on Effective Corporate Taxation in the EU

Popis výsledku v původním jazyce

Variance among statutory (nominal) rates of corporate taxes in the European Union is significant. Therefore, the amount of international corporate taxation is compared via effective rates. There are many factors that influence differences between statutory and effective rates. This paper deals with the potential impact of depreciation policy on changes in effective tax rates of corporate taxes. The aim of the paper is to quantify possible relationships between a change in depreciation policy and changein effective tax rates. The text is structured (except the opening and closing passages) into three parts. In the first part, the authors define basic terms; in the second part the depreciation policy of EU Member States in the 2004-2010 period is described. In the final part of the paper, the mutual (in)dependence among changes in depreciation policies and effective corporate tax rates is analysed.

Název v anglickém jazyce

Effects of Changes in Depreciation on Effective Corporate Taxation in the EU

Popis výsledku anglicky

Variance among statutory (nominal) rates of corporate taxes in the European Union is significant. Therefore, the amount of international corporate taxation is compared via effective rates. There are many factors that influence differences between statutory and effective rates. This paper deals with the potential impact of depreciation policy on changes in effective tax rates of corporate taxes. The aim of the paper is to quantify possible relationships between a change in depreciation policy and changein effective tax rates. The text is structured (except the opening and closing passages) into three parts. In the first part, the authors define basic terms; in the second part the depreciation policy of EU Member States in the 2004-2010 period is described. In the final part of the paper, the mutual (in)dependence among changes in depreciation policies and effective corporate tax rates is analysed.

Druh

J_x - Nezařazeno - Článek v odborném periodiku (Jimp, Jsc a Jost)

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2011

Kód důvěrnosti údajů

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

Název periodika

ECON '11

ISSN

1803-3865

e-ISSN

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Svazek periodika

XX

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

9

Strana od-do

84-92

Kód UT WoS článku

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EID výsledku v databázi Scopus

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