The Quantification of the Significance of EATR Determinants: Evidence for EU Countries
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F17%3A10235734" target="_blank" >RIV/61989100:27510/17:10235734 - isvavai.cz</a>
Nalezeny alternativní kódy
RIV/62156489:43110/17:43913068
Výsledek na webu
<a href="http://dx.doi.org/10.11118/actaun201765020501" target="_blank" >http://dx.doi.org/10.11118/actaun201765020501</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.11118/actaun201765020501" target="_blank" >10.11118/actaun201765020501</a>
Alternativní jazyky
Jazyk výsledku
angličtina
Název v původním jazyce
The Quantification of the Significance of EATR Determinants: Evidence for EU Countries
Popis výsledku v původním jazyce
At present, corporate tax is applied in all EU Member States with the exception of Estonia. Nevertheless, the nominal corporate tax rate does not reflect the real tax burden. For determination of the effective tax burden for corporations, there are used effective corporate tax rates. The aim of the paper is to quantify the relation between the effective average corporate tax rate and nominal corporate tax rates, depreciations, loss compensation and selected investment incentives and to identify the significance of these factors based on the panel analysis. Based on the panel analysis it was found that effective average tax rate is only statistically dependant on nominal corporate tax rate, on tax loss compensation and on the depreciation tax rate of movable property, while in case of other factors, such as depreciation of immovable property, tax holidays and R&D incentives, the dependence is not statistically significant.
Název v anglickém jazyce
The Quantification of the Significance of EATR Determinants: Evidence for EU Countries
Popis výsledku anglicky
At present, corporate tax is applied in all EU Member States with the exception of Estonia. Nevertheless, the nominal corporate tax rate does not reflect the real tax burden. For determination of the effective tax burden for corporations, there are used effective corporate tax rates. The aim of the paper is to quantify the relation between the effective average corporate tax rate and nominal corporate tax rates, depreciations, loss compensation and selected investment incentives and to identify the significance of these factors based on the panel analysis. Based on the panel analysis it was found that effective average tax rate is only statistically dependant on nominal corporate tax rate, on tax loss compensation and on the depreciation tax rate of movable property, while in case of other factors, such as depreciation of immovable property, tax holidays and R&D incentives, the dependence is not statistically significant.
Klasifikace
Druh
J<sub>SC</sub> - Článek v periodiku v databázi SCOPUS
CEP obor
—
OECD FORD obor
50202 - Applied Economics, Econometrics
Návaznosti výsledku
Projekt
—
Návaznosti
S - Specificky vyzkum na vysokych skolach
Ostatní
Rok uplatnění
2017
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
ISSN
1211-8516
e-ISSN
—
Svazek periodika
LXV.
Číslo periodika v rámci svazku
2
Stát vydavatele periodika
CZ - Česká republika
Počet stran výsledku
10
Strana od-do
501-510
Kód UT WoS článku
—
EID výsledku v databázi Scopus
2-s2.0-85018414718