Laffer Curve Application in the Czech Republic Against the Background of Effective Corporate Tax

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F13%3A86086821" target="_blank" >RIV/61989100:27510/13:86086821 - 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

Laffer Curve Application in the Czech Republic Against the Background of Effective Corporate Tax

Popis výsledku v původním jazyce

In the reaction on the global economic crisis individual governments are trying to optimize their economic policy instruments to effectively allocate their sources. Capital can be considered as the most mobile production factor so the question of the corporate taxation still belongs between actual topics. The aim of this paper is to verify Laffer curve validity in the case of the Czech Republic. Within the paper will be evaluated Laffer point where are the tax revenues maximal and point out on the different tax rates application. Tax rates will be approximated by effective corporate tax rates (implicit corporate tax rate, marginal and average effective tax rate). The relationship will be explored on the basis of regression analysis of time series. Results of the empirical part shows that existence of Laffer curve for the Czech Republic is confirmed in the case of the marginal and average effective corporate tax rates. On the other hand estimation wasn´t confirmed for the case of statut

Název v anglickém jazyce

Laffer Curve Application in the Czech Republic Against the Background of Effective Corporate Tax

Popis výsledku anglicky

In the reaction on the global economic crisis individual governments are trying to optimize their economic policy instruments to effectively allocate their sources. Capital can be considered as the most mobile production factor so the question of the corporate taxation still belongs between actual topics. The aim of this paper is to verify Laffer curve validity in the case of the Czech Republic. Within the paper will be evaluated Laffer point where are the tax revenues maximal and point out on the different tax rates application. Tax rates will be approximated by effective corporate tax rates (implicit corporate tax rate, marginal and average effective tax rate). The relationship will be explored on the basis of regression analysis of time series. Results of the empirical part shows that existence of Laffer curve for the Czech Republic is confirmed in the case of the marginal and average effective corporate tax rates. On the other hand estimation wasn´t confirmed for the case of statut

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

<a href="/cs/project/EE2.3.20.0296" target="_blank" >EE2.3.20.0296: Výzkumný tým pro modelování ekonomických a finančních procesů na VŠB-TU Ostrava</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

2013

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 11th International Conference Economic Policy in the European Union Member Countries : [18.-20. September 2013, Ostrava]

ISBN

978-80-248-3095-7

ISSN

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e-ISSN

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Počet stran výsledku

14

Strana od-do

5-13

Název nakladatele

VŠB-Technical University of Ostrava

Místo vydání

Ostrava

Místo konání akce

Ostrava

Datum konání akce

18. 9. 2013

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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