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  • The structure of the tax system and its individual characteristics induces extensive debate not only through the economic but also through the lay public. Corporate taxation is no exception and its impact on the economic growth has again come to the fore in the context with the debt phase of the financial crisis. The governments in an effort to consolidate public budgets use two channels for increasing budget revenues. Specifically, it is the channel of the direct and indirect taxes. The aim of this article is to analyze relationship between the corporate taxation and the economic growth in the European Union countries. The analyzed time interval is based on annual data for the period 1999 - 2010. The relationship between the corporate taxation with the economic growth was positive. This result is possible to explain with the Laffer curve.
  • The structure of the tax system and its individual characteristics induces extensive debate not only through the economic but also through the lay public. Corporate taxation is no exception and its impact on the economic growth has again come to the fore in the context with the debt phase of the financial crisis. The governments in an effort to consolidate public budgets use two channels for increasing budget revenues. Specifically, it is the channel of the direct and indirect taxes. The aim of this article is to analyze relationship between the corporate taxation and the economic growth in the European Union countries. The analyzed time interval is based on annual data for the period 1999 - 2010. The relationship between the corporate taxation with the economic growth was positive. This result is possible to explain with the Laffer curve. (en)
Title
  • The Impact of Corporate Tax Quota and Imlicit Tax Rate od Capital on the Economic Growth in Selected Countries
  • The Impact of Corporate Tax Quota and Imlicit Tax Rate od Capital on the Economic Growth in Selected Countries (en)
skos:prefLabel
  • The Impact of Corporate Tax Quota and Imlicit Tax Rate od Capital on the Economic Growth in Selected Countries
  • The Impact of Corporate Tax Quota and Imlicit Tax Rate od Capital on the Economic Growth in Selected Countries (en)
skos:notation
  • RIV/61989100:27510/12:86084699!RIV13-MSM-27510___
http://linked.open...avai/predkladatel
http://linked.open...avai/riv/aktivita
http://linked.open...avai/riv/aktivity
  • V
http://linked.open...vai/riv/dodaniDat
http://linked.open...aciTvurceVysledku
  • Macek, Rudolf
http://linked.open.../riv/druhVysledku
http://linked.open...iv/duvernostUdaju
http://linked.open...titaPredkladatele
http://linked.open...dnocenehoVysledku
  • 140590
http://linked.open...ai/riv/idVysledku
  • RIV/61989100:27510/12:86084699
http://linked.open...riv/jazykVysledku
http://linked.open.../riv/klicovaSlova
  • Economic Growth, Tax Quota, Implicit Tax Rate, Investment, Human Capital (en)
http://linked.open.../riv/klicoveSlovo
http://linked.open...ontrolniKodProRIV
  • [F9D4966C33D0]
http://linked.open...v/mistoKonaniAkce
  • Trojanovice
http://linked.open...i/riv/mistoVydani
  • Ostrava
http://linked.open...i/riv/nazevZdroje
  • Taxes in the World : [Trojanovice, 13.-14.12.2012]
http://linked.open...in/vavai/riv/obor
http://linked.open...ichTvurcuVysledku
http://linked.open...cetTvurcuVysledku
http://linked.open...UplatneniVysledku
http://linked.open...iv/tvurceVysledku
  • Macek, Rudolf
http://linked.open...vavai/riv/typAkce
http://linked.open.../riv/zahajeniAkce
number of pages
http://purl.org/ne...btex#hasPublisher
  • Vysoká škola báňská - Technická univerzita Ostrava
https://schema.org/isbn
  • 978-80-248-2902-9
http://localhost/t...ganizacniJednotka
  • 27510
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