Which Factors Influence the Corporate Tax Revenues in European Union Countries

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F14%3A86090794" target="_blank" >RIV/61989100:27510/14:86090794 - 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

Which Factors Influence the Corporate Tax Revenues in European Union Countries

Popis výsledku v původním jazyce

This paper is linked to the previous author?s works and in the connection with the complex analysis of corporate taxation the aim of this article is to show which factors influence the corporate tax revenues in European Union countries for time period 2000-2011. The analysis is based on the tests and methods of panel regression. The results of analysis show that GDP rate, FDI inflow, inflation rate, corruption, statutory tax rates and World Tax Index are positively connected to the corporate tax revenues. On the other hand the unemployment is in the negative relationship with the corporate tax revenues. Squared statutory tax rates and squared World Tax Index are negatively connected to the corporate tax revenues which means that there exist the non-linear relationship between corporate taxation and tax base.

Název v anglickém jazyce

Which Factors Influence the Corporate Tax Revenues in European Union Countries

Popis výsledku anglicky

This paper is linked to the previous author?s works and in the connection with the complex analysis of corporate taxation the aim of this article is to show which factors influence the corporate tax revenues in European Union countries for time period 2000-2011. The analysis is based on the tests and methods of panel regression. The results of analysis show that GDP rate, FDI inflow, inflation rate, corruption, statutory tax rates and World Tax Index are positively connected to the corporate tax revenues. On the other hand the unemployment is in the negative relationship with the corporate tax revenues. Squared statutory tax rates and squared World Tax Index are negatively connected to the corporate tax revenues which means that there exist the non-linear relationship between corporate taxation and tax base.

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

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

4th International Scientific Conference on Taxes in the World

ISBN

978-80-905405-0-7

ISSN

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e-ISSN

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Počet stran výsledku

10

Strana od-do

39-48

Název nakladatele

European Association Comenius

Místo vydání

[Rakousko]

Místo konání akce

Vídeň

Datum konání akce

11. 12. 2014

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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