Assessment of Factors Affecting Corporate Income Tax of Selected Sectors in the Czech Republic.

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F19%3A10248952" target="_blank" >RIV/61989100:27510/19:10248952 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.ekf.vsb.cz/cerei/cs/archiv/rocnik-22/index.html" target="_blank" >https://www.ekf.vsb.cz/cerei/cs/archiv/rocnik-22/index.html</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Assessment of Factors Affecting Corporate Income Tax of Selected Sectors in the Czech Republic.

Popis výsledku v původním jazyce

Taxation of corporates influences decisions of enterprises and has an impact on their profits. This fact is reason for better understanding of individual aspects of corporate income tax. Determination of final tax liability is a process, which works with a few variables as tax base, tax deductions, tax rate and tax reliefs. Details of corpo-rate income tax can be described via changes of them. The role and impact of individual variables can be described by pyramidal decomposition of total tax liability with determining relationships among individual indicators of decomposition. With regard to details of calculation of the total tax liability, additive and multi-plicative relationships can be identified among individual variables. The paper concentrates attention on above-mentioned facts with usage data of selected sectors of the Czech Republic during selected period in order to find out the importance of these individual variables. Respecting real data and calculations of individual variables - adjusted tax base was identified as indicator with the highest impact on total tax liability for all selected sectors. On the other hand, impact of following variable - research and development activities, as a kind of tax deduction, was identified as the lowest.

Název v anglickém jazyce

Assessment of Factors Affecting Corporate Income Tax of Selected Sectors in the Czech Republic.

Popis výsledku anglicky

Taxation of corporates influences decisions of enterprises and has an impact on their profits. This fact is reason for better understanding of individual aspects of corporate income tax. Determination of final tax liability is a process, which works with a few variables as tax base, tax deductions, tax rate and tax reliefs. Details of corpo-rate income tax can be described via changes of them. The role and impact of individual variables can be described by pyramidal decomposition of total tax liability with determining relationships among individual indicators of decomposition. With regard to details of calculation of the total tax liability, additive and multi-plicative relationships can be identified among individual variables. The paper concentrates attention on above-mentioned facts with usage data of selected sectors of the Czech Republic during selected period in order to find out the importance of these individual variables. Respecting real data and calculations of individual variables - adjusted tax base was identified as indicator with the highest impact on total tax liability for all selected sectors. On the other hand, impact of following variable - research and development activities, as a kind of tax deduction, was identified as the lowest.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50206 - Finance

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2019

Kód důvěrnosti údajů

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

Název periodika

Ekonomická revue - Central European Review of Economics Issues

ISSN

1212-3951

e-ISSN

1805-9481

Svazek periodika

22

Číslo periodika v rámci svazku

2

Stát vydavatele periodika

CZ - Česká republika

Počet stran výsledku

10

Strana od-do

57-66

Kód UT WoS článku

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EID výsledku v databázi Scopus

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