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  • The aim of this paper is twofold. Firstly to find out which economic sector and which sizes of the companies are the most tax neutral in the Czech Republic. The analysis is based on the effective corporate tax rate calculation. Secondly due to correlation analyze whether there is significant relationship between effective corporate taxation in the individual economic sectors and macroeconomic output. The assumption is that effective corporate tax rates based on the backward looking micro-view are sensible on the business cycle. The calculation of the effective tax rates is based on the backward looking micro-view approach; this attitude enables to clarify differences in the tax burden between individual economic sectors. Effective corporate tax rates are calculated for economic sectors (based on NACE classification) in 2002-2012 period. In the following part of the paper the effective corporate tax rates are calculated according to companies´ size as well. The data necessary for the effective tax rates calculation are obtained from the BACH database. The results suggest that there are significant differences between effective corporate tax rates between individual economic sectors and between different sized companies. It means that taxation in the Czech Republic is not neutral. It is also confirmed that effective corporate tax rates are sensible on the business cycle.
  • The aim of this paper is twofold. Firstly to find out which economic sector and which sizes of the companies are the most tax neutral in the Czech Republic. The analysis is based on the effective corporate tax rate calculation. Secondly due to correlation analyze whether there is significant relationship between effective corporate taxation in the individual economic sectors and macroeconomic output. The assumption is that effective corporate tax rates based on the backward looking micro-view are sensible on the business cycle. The calculation of the effective tax rates is based on the backward looking micro-view approach; this attitude enables to clarify differences in the tax burden between individual economic sectors. Effective corporate tax rates are calculated for economic sectors (based on NACE classification) in 2002-2012 period. In the following part of the paper the effective corporate tax rates are calculated according to companies´ size as well. The data necessary for the effective tax rates calculation are obtained from the BACH database. The results suggest that there are significant differences between effective corporate tax rates between individual economic sectors and between different sized companies. It means that taxation in the Czech Republic is not neutral. It is also confirmed that effective corporate tax rates are sensible on the business cycle. (en)
Title
  • Effective Corporate Tax Rates in the selected Sectors: The Case of Czech Republic
  • Effective Corporate Tax Rates in the selected Sectors: The Case of Czech Republic (en)
skos:prefLabel
  • Effective Corporate Tax Rates in the selected Sectors: The Case of Czech Republic
  • Effective Corporate Tax Rates in the selected Sectors: The Case of Czech Republic (en)
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  • RIV/61989100:27510/14:86090756!RIV15-MSM-27510___
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  • P(EE2.3.20.0296), S
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  • 13622
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  • RIV/61989100:27510/14:86090756
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  • Effective corporate tax, micro-backward looking, economic growth, Statistical Classification of Economic Activities - NACE, Bank for the Accounts of Companies Harmonised - BACH (en)
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  • [BC0B6337EAE9]
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  • Ostravice
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  • Karviná
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  • Recenzovaný sborník příspěvků XII. mezinárodní vědecké konference Hospodářská politika v členských zemích Evropské unie : 16.-18. září 2014, Betline Forest Hotel, Ostravice
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  • Janíčková, Lenka
  • Baranová, Veronika
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  • Slezská univerzita v Opavě, Obchodně podnikatelská fakulta
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  • 978-80-7510-045-0
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  • 27510
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