The Impact of Corporate Tax Quota and Imlicit Tax Rate od Capital on the Economic Growth in Selected Countries

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

The Impact of Corporate Tax Quota and Imlicit Tax Rate od Capital on the Economic Growth in Selected Countries

Popis výsledku v původním jazyce

The structure of the tax system and its individual characteristics induces extensive debate not only through the economic but also through the lay public. Corporate taxation is no exception and its impact on the economic growth has again come to the forein the context with the debt phase of the financial crisis. The governments in an effort to consolidate public budgets use two channels for increasing budget revenues. Specifically, it is the channel of the direct and indirect taxes. The aim of this article is to analyze relationship between the corporate taxation and the economic growth in the European Union countries. The analyzed time interval is based on annual data for the period 1999 - 2010. The relationship between the corporate taxation with the economic growth was positive. This result is possible to explain with the Laffer curve.

Název v anglickém jazyce

The Impact of Corporate Tax Quota and Imlicit Tax Rate od Capital on the Economic Growth in Selected Countries

Popis výsledku anglicky

The structure of the tax system and its individual characteristics induces extensive debate not only through the economic but also through the lay public. Corporate taxation is no exception and its impact on the economic growth has again come to the forein the context with the debt phase of the financial crisis. The governments in an effort to consolidate public budgets use two channels for increasing budget revenues. Specifically, it is the channel of the direct and indirect taxes. The aim of this article is to analyze relationship between the corporate taxation and the economic growth in the European Union countries. The analyzed time interval is based on annual data for the period 1999 - 2010. The relationship between the corporate taxation with the economic growth was positive. This result is possible to explain with the Laffer curve.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

V - Vyzkumna aktivita podporovana z jinych verejnych zdroju

Rok uplatnění

2012

Kód důvěrnosti údajů

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

Název statě ve sborníku

Taxes in the World : [Trojanovice, 13.-14.12.2012]

ISBN

978-80-248-2902-9

ISSN

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e-ISSN

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Počet stran výsledku

17

Strana od-do

67-83

Název nakladatele

VŠB - Technická univerzita Ostrava

Místo vydání

Ostrava

Místo konání akce

Trojanovice

Datum konání akce

13. 12. 2012

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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