EFFECTIVE CORPORATE TAX RATES IN THE SELECTED SECTORS: THE CASE OF THE CZECH REPUBLIC

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

EFFECTIVE CORPORATE TAX RATES IN THE SELECTED SECTORS: THE CASE OF THE CZECH REPUBLIC

Popis výsledku v původním jazyce

The aim of this paper is to calculate corporate effective tax rates for the chosen economy sectors of the Czech Republic describe the evolution of these rates and find out if the rates are neutral and that react to changes in the economy. The calculationwill be based on backward looking microview methodology and enable to find out differences in corporate tax burden in the given economic sectors. Corporate effective tax rates are provided for the chosen economic sectors (based on the NACE classification) for the 2002-2012 period. In the following step the individual corporate effective tax rates are compared for the companies differentiated by their size. The used data are received from the BACH database (Bank for the Accounts of Companies Harmonised), this database uses financial statements of the individual companies. The results suggest that there are important differences within corporate effective tax rates composed for the different-sized companies. It was also confirmed that ef

Název v anglickém jazyce

EFFECTIVE CORPORATE TAX RATES IN THE SELECTED SECTORS: THE CASE OF THE CZECH REPUBLIC

Popis výsledku anglicky

The aim of this paper is to calculate corporate effective tax rates for the chosen economy sectors of the Czech Republic describe the evolution of these rates and find out if the rates are neutral and that react to changes in the economy. The calculationwill be based on backward looking microview methodology and enable to find out differences in corporate tax burden in the given economic sectors. Corporate effective tax rates are provided for the chosen economic sectors (based on the NACE classification) for the 2002-2012 period. In the following step the individual corporate effective tax rates are compared for the companies differentiated by their size. The used data are received from the BACH database (Bank for the Accounts of Companies Harmonised), this database uses financial statements of the individual companies. The results suggest that there are important differences within corporate effective tax rates composed for the different-sized companies. It was also confirmed that ef

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

2015

Kód důvěrnosti údajů

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

Název statě ve sborníku

Economic Policy in the European Union Member Countries : XII. international scientific conference : 16th - 18th September 2014, Beltine Forest Hotel, Ostravice

ISBN

978-80-7510-114-3

ISSN

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e-ISSN

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Počet stran výsledku

13

Strana od-do

22-34

Název nakladatele

Slezská univerzita v Opavě, Obchodně podnikatelská fakulta v Karviné

Místo vydání

Karviná

Místo konání akce

Ostravice

Datum konání akce

16. 9. 2014

Typ akce podle státní příslušnosti

EUR - Evropská akce

Kód UT WoS článku

000366004300003