Effective Tax Rates in the Moravian-Silesian Region

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F13%3A86083070" target="_blank" >RIV/61989100:27510/13:86083070 - 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

Effective Tax Rates in the Moravian-Silesian Region

Popis výsledku v původním jazyce

The aim of this work is to evaluate effective corporate tax rate in the Moravian-Silesian Region on the base of backward-looking micro view. The obtained results are then compared by other methods of tax burden measurement, especially with the corporatetax quota and effective corporate tax rate based on backward-looking macro view and its components. Tax burden will be evaluated for the period 2007?2010 to capture the effects of the economic crisis. It is clear that the effective tax rate computed according the backward-looking micro view and corporate tax quota confirms the results of the number empirical studies because in comparison to effective marginal tax rate based on the macro view they reflects the business cycle fluctuation.

Název v anglickém jazyce

Effective Tax Rates in the Moravian-Silesian Region

Popis výsledku anglicky

The aim of this work is to evaluate effective corporate tax rate in the Moravian-Silesian Region on the base of backward-looking micro view. The obtained results are then compared by other methods of tax burden measurement, especially with the corporatetax quota and effective corporate tax rate based on backward-looking macro view and its components. Tax burden will be evaluated for the period 2007?2010 to capture the effects of the economic crisis. It is clear that the effective tax rate computed according the backward-looking micro view and corporate tax quota confirms the results of the number empirical studies because in comparison to effective marginal tax rate based on the macro view they reflects the business cycle fluctuation.

Druh

D - Stať ve sborníku

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

2013

Kód důvěrnosti údajů

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

Název statě ve sborníku

MEKON 2013 : the CD of participants' reviewed papers from 15th international conference : February 6-7, 2013, Ostrava

ISBN

978-80-248-2950-0

ISSN

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e-ISSN

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Počet stran výsledku

9

Strana od-do

26-34

Název nakladatele

VŠB - Technická univerzita Ostrava

Místo vydání

Ostrava

Místo konání akce

Ostrava

Datum konání akce

6. 2. 2013

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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