Identification of Causes of Differences in Statutory and Effective Rates of Corporate Taxes

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F12%3A86083093" target="_blank" >RIV/61989100:27510/12:86083093 - isvavai.cz</a>

Nalezeny alternativní kódy

RIV/26867184:_____/12:006

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Identification of Causes of Differences in Statutory and Effective Rates of Corporate Taxes

Popis výsledku v původním jazyce

Although the existence of the corporate tax itself is a subject of controversy, it has been currently implemented in all EU countries except of Estonia where only distributed profits are taxed.The statutory (nominal) rate of the corporate tax itself doesnot say very much about the size of the corporate tax burden. This rate currently (on 31/10/2011) differs by 25% in the EU countries (10% in Bulgaria, Cyprus vs. 35% in Malta). For at least approximate determination of the effective (real) corporate taxburden, effective rates of corporate taxes are being used. The differences between the statutory and effective rates are affected by many factors.It can be assumed that a significant deviation of the nominal rate from the effective (real) one can be caused mainly by the existence of different methods and time of depreciation, possibility of group taxation, investment incentives or losses compensation, amount of property taxes and property transfer taxes, application of VAT on input, pos

Název v anglickém jazyce

Identification of Causes of Differences in Statutory and Effective Rates of Corporate Taxes

Popis výsledku anglicky

Although the existence of the corporate tax itself is a subject of controversy, it has been currently implemented in all EU countries except of Estonia where only distributed profits are taxed.The statutory (nominal) rate of the corporate tax itself doesnot say very much about the size of the corporate tax burden. This rate currently (on 31/10/2011) differs by 25% in the EU countries (10% in Bulgaria, Cyprus vs. 35% in Malta). For at least approximate determination of the effective (real) corporate taxburden, effective rates of corporate taxes are being used. The differences between the statutory and effective rates are affected by many factors.It can be assumed that a significant deviation of the nominal rate from the effective (real) one can be caused mainly by the existence of different methods and time of depreciation, possibility of group taxation, investment incentives or losses compensation, amount of property taxes and property transfer taxes, application of VAT on input, pos

Druh

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

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

Výsledek vznikl pri realizaci vícero projektů. Více informací v záložce Projekty.

Návaznosti

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

Rok uplatnění

2012

Kód důvěrnosti údajů

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

Název periodika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Svazek periodika

LX/2012

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

7

Strana od-do

391-397

Kód UT WoS článku

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EID výsledku v databázi Scopus

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