Effective Corporate Taxation in the European Union and the Czech Republic

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F15%3A86093662" target="_blank" >RIV/61989100:27510/15:86093662 - 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 Corporate Taxation in the European Union and the Czech Republic

Popis výsledku v původním jazyce

Presented monograph is dealing with the problematic of effective corporate taxation in European Union countries with a special focus on the Czech Republic. When verifying effective corporate taxation impact on economic growth in European Union it was found that all effective taxation approximators show negative relation with economic growth. Analysis evaluating significance of selected economic and social factors influencing corporate profit confirmed statistical significance at all analyzed elements. In case of special focus on the Czech Republic the effective corporate tax rates of individual sectors were calculated, they significantly differ from the statutory tax rates. While evaluating their impact onto total production, negative dependencies wereproven. From the analysis it is evident that economic-politic authorities should, in an effort to support economic growth, decrease corporate tax rate; in case of the Czech Republic they should especially concentrate on manufacturing, wh

Název v anglickém jazyce

Effective Corporate Taxation in the European Union and the Czech Republic

Popis výsledku anglicky

Presented monograph is dealing with the problematic of effective corporate taxation in European Union countries with a special focus on the Czech Republic. When verifying effective corporate taxation impact on economic growth in European Union it was found that all effective taxation approximators show negative relation with economic growth. Analysis evaluating significance of selected economic and social factors influencing corporate profit confirmed statistical significance at all analyzed elements. In case of special focus on the Czech Republic the effective corporate tax rates of individual sectors were calculated, they significantly differ from the statutory tax rates. While evaluating their impact onto total production, negative dependencies wereproven. From the analysis it is evident that economic-politic authorities should, in an effort to support economic growth, decrease corporate tax rate; in case of the Czech Republic they should especially concentrate on manufacturing, wh

Druh

B - Odborná kniha

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

2015

Kód důvěrnosti údajů

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

ISBN

978-80-248-3750-5

Počet stran knihy

114

Název nakladatele

VŠB - Technická univerzita Ostrava

Místo vydání

Ostrava

Kód UT WoS knihy

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