Assessment of Factors Influencing of Final Corporate Income Tax Liabilities in Selected Sectors in 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

Assessment of Factors Influencing of Final Corporate Income Tax Liabilities in Selected Sectors in the Czech Republic

Popis výsledku v původním jazyce

The Czech government uses corporate taxation to support desirable corporates&apos; behaviour, for example the willingness to invest or the elimination of impact of corporates&apos; risk etc.The object of the paper is to assess theimpact of changes of the statutory tax rate, to emphasize the impact of the items reducing tax base and the influence of the tax discounts on the total tax liability. First of all, main attention is devoted to the evaluation of the impact of tax losses, research and evelopment expenses, expenses connected with donation activities and investment incentives of the selected sectors during period 2005-2016 with using data provided by Ministry of Finance of the Czech Republic. The method of pyramidal decomposition of the final tax liability is used, so that we could state and compare the changes of above-mentioned items moreover functional method is applied in case of identification of multiplicative relationship among defined ndividual items. As faras our results are concerned, we are able to emphasize the items that influenced the changes of the corporate income tax liability of the selected sectors the most.We can state that the changes of the individual adjustments of tax base are the most significant in the case of all sectors, but on the other hand, when it comes to the rest of the items their impact differs.

Název v anglickém jazyce

Assessment of Factors Influencing of Final Corporate Income Tax Liabilities in Selected Sectors in the Czech Republic

Popis výsledku anglicky

The Czech government uses corporate taxation to support desirable corporates&apos; behaviour, for example the willingness to invest or the elimination of impact of corporates&apos; risk etc.The object of the paper is to assess theimpact of changes of the statutory tax rate, to emphasize the impact of the items reducing tax base and the influence of the tax discounts on the total tax liability. First of all, main attention is devoted to the evaluation of the impact of tax losses, research and evelopment expenses, expenses connected with donation activities and investment incentives of the selected sectors during period 2005-2016 with using data provided by Ministry of Finance of the Czech Republic. The method of pyramidal decomposition of the final tax liability is used, so that we could state and compare the changes of above-mentioned items moreover functional method is applied in case of identification of multiplicative relationship among defined ndividual items. As faras our results are concerned, we are able to emphasize the items that influenced the changes of the corporate income tax liability of the selected sectors the most.We can state that the changes of the individual adjustments of tax base are the most significant in the case of all sectors, but on the other hand, when it comes to the rest of the items their impact differs.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50200 - Economics and Business

Projekt

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Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2018

Kód důvěrnosti údajů

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

Název statě ve sborníku

European Financial Systems 2018 : proceedings of the 15th international scientific conference : June 25-26, 2018, Brno, Czech Republic

ISBN

978-80-210-8980-8

ISSN

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e-ISSN

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Počet stran výsledku

8

Strana od-do

372-379

Název nakladatele

Masarykova univerzita

Místo vydání

Brno

Místo konání akce

Brno

Datum konání akce

25. 6. 2018

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

000462948800048