Effective Tax Rate of the Biggest Czech Companies

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F16%3A86099865" target="_blank" >RIV/61989100:27510/16:86099865 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.ekf.vsb.cz/export/sites/ekf/rmfr/cs/sbornik/Soubory/Part_II.pdf" target="_blank" >https://www.ekf.vsb.cz/export/sites/ekf/rmfr/cs/sbornik/Soubory/Part_II.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Effective Tax Rate of the Biggest Czech Companies

Popis výsledku v původním jazyce

Corporate income tax is a kind of a direct tax and is determined to tax created corporate's profit. Final impact of this tax on corporate's decisions is influenced not only with a value of a statutory tax rate but with a value of taxable profit, profit that plays a significant role in identification of final tax liability of corporates. Thanks to corrections of tax base and options to decrease tax base and apply tax reliefs reducing a value of tax payable we tried to concentrate on following aspects. Whether there is significant difference between a statutory tax rate and an effective tax rate of the largest Czech companies, whether effective tax rates of individual periods vary and whether correlation between effective tax rates and selected explanatory variables can be identified. As variables a number of employees, turnover, total assets, proportion of fixed assets to total asset, interest coverage ratio, financial leverage and return on assets were used.

Název v anglickém jazyce

Effective Tax Rate of the Biggest Czech Companies

Popis výsledku anglicky

Corporate income tax is a kind of a direct tax and is determined to tax created corporate's profit. Final impact of this tax on corporate's decisions is influenced not only with a value of a statutory tax rate but with a value of taxable profit, profit that plays a significant role in identification of final tax liability of corporates. Thanks to corrections of tax base and options to decrease tax base and apply tax reliefs reducing a value of tax payable we tried to concentrate on following aspects. Whether there is significant difference between a statutory tax rate and an effective tax rate of the largest Czech companies, whether effective tax rates of individual periods vary and whether correlation between effective tax rates and selected explanatory variables can be identified. As variables a number of employees, turnover, total assets, proportion of fixed assets to total asset, interest coverage ratio, financial leverage and return on assets were used.

Druh

D - Stať ve sborníku

CEP obor

AH - Ekonomie

OECD FORD obor

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Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2016

Kód důvěrnosti údajů

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

Název statě ve sborníku

Managing and Modelling of Financial Risks : proceedings of the 8th international scientific conference : September 5-6, 2016, Ostrava, Czech Republic

ISBN

978-80-248-3994-3

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

522-529

Název nakladatele

VŠB - Technical University of Ostrava

Místo vydání

Ostrava

Místo konání akce

Ostrava

Datum konání akce

5. 9. 2016

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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