Is the Level of Corporate Taxation Equally Important in all Countries? Case Study of Developed and Less Developed EU 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

Is the Level of Corporate Taxation Equally Important in all Countries? Case Study of Developed and Less Developed EU Countries

Popis výsledku v původním jazyce

This paper is linked to the previous author?s works and the aim of the paper is to point out the different importance of corporate taxation in the connection with its impact on economic growth in old and new EU member states in time interval 2000 ? 2011.From the methodological point of view, methods and tests of panel regression and method of least squares where used, where the level of corporate taxation was approximated by implicit tax rates on capital (ITRC) and World Tax Index (WTI). From the analysis results it is evident that the level of corporate taxation is more important especially in less developed countries where the rate of product growth is more dependent on FDI (foreign direct investment) and investment into human capital as in the caseof developed countries.

Název v anglickém jazyce

Is the Level of Corporate Taxation Equally Important in all Countries? Case Study of Developed and Less Developed EU Countries

Popis výsledku anglicky

This paper is linked to the previous author?s works and the aim of the paper is to point out the different importance of corporate taxation in the connection with its impact on economic growth in old and new EU member states in time interval 2000 ? 2011.From the methodological point of view, methods and tests of panel regression and method of least squares where used, where the level of corporate taxation was approximated by implicit tax rates on capital (ITRC) and World Tax Index (WTI). From the analysis results it is evident that the level of corporate taxation is more important especially in less developed countries where the rate of product growth is more dependent on FDI (foreign direct investment) and investment into human capital as in the caseof developed countries.

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

Taxes in the World : 3rd International Scientific Conference : proceedings : [Ostravice, 12.-13.12.2013]

ISBN

978-80-248-3133-6

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

95-102

Název nakladatele

VŠB-Technical University of Ostrava

Místo vydání

Ostrava

Místo konání akce

Ostravice

Datum konání akce

12. 12. 2013

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

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