The Effective Tax Rate of the Czech Companies

被引：0

作者：

Lisztwanova, Karolina ^{[1
]}

Ratmanova, Iveta ^{[1
]}

机构：

[1] VSB TU Ostrava, Fac Econ, Dept Finance, Sokolska Trida 33, Ostrava, Czech Republic

来源：

FINANCIAL MANAGEMENT OF FIRMS AND FINANCIAL INSTITUTIONS: 10TH INTERNATIONAL SCIENTIFIC CONFERENCE, PTS I-IV | 2015年

关键词：

Taxation; corporate income tax; statutory tax rate; effective tax rate;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Statutory tax rates of corporate income tax are not one way how to describe level of taxation. The effective tax rate can be used instead of statutory tax rate. By computing effective tax rate is possible to describe in more detail all facts, which influence final value of corporate income tax. There are the studies, which are devoted to figure out effective tax rate across different selected countries. This article concentrates on determination of effective tax rate of the corporate income tax in the Czech Republic during period 2007 - 2014.

引用

页码：668 / 676

页数：9

共 14 条

[1]

Avi-Yonah R., 2011, The Effective Tax Rate of the Largest US and EU Multinationals

[2]

Blechova B, 2008, THEORETICAL PRACTICA

[3]

Buijink W., 1999, Corporate Effective Tax Rates In The European Union. Retirado de http://www.researchgate.net/publication/2584531_Corporate_Effective_Tax_Rates_In_The_ European_Union. Data acesso: 26-08-2014

[4]

Czech top 100, 2015, 100 NEJV FIR CR

[5]

European Comission, 2020, 837754 STRATEGY CCUS

[6]

Griffith R., 2002, IMPACT CORPORATE TAX

[7]

Kosturikova I., 2011, CORPORATE TAX BURDEN

[8]

Kozelsky T., 2013, KORPORATNI DANE EVRO

[9]

Kubatova K., 2015, DANOVA TEORIE POLITI, V6th

[10]

Ministerstvo prumyslu a obchodu, FIN AN PODN SFER ROK

← 1 2 →