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Statements

Subject Item
n2:RIV%2F61989100%3A27510%2F12%3A86084699%21RIV13-MSM-27510___
rdf:type
n5:Vysledek skos:Concept
dcterms:description
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.
dcterms: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
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
skos:notation
RIV/61989100:27510/12:86084699!RIV13-MSM-27510___
n5:predkladatel
n6:orjk%3A27510
n3:aktivita
n13:V
n3:aktivity
V
n3:dodaniDat
n14:2013
n3:domaciTvurceVysledku
Macek, Rudolf
n3:druhVysledku
n18:D
n3:duvernostUdaju
n9:S
n3:entitaPredkladatele
n15:predkladatel
n3:idSjednocenehoVysledku
140590
n3:idVysledku
RIV/61989100:27510/12:86084699
n3:jazykVysledku
n19:eng
n3:klicovaSlova
Economic Growth, Tax Quota, Implicit Tax Rate, Investment, Human Capital
n3:klicoveSlovo
n8:Investment n8:Economic%20Growth n8:Tax%20Quota n8:Human%20Capital n8:Implicit%20Tax%20Rate
n3:kontrolniKodProRIV
[F9D4966C33D0]
n3:mistoKonaniAkce
Trojanovice
n3:mistoVydani
Ostrava
n3:nazevZdroje
Taxes in the World : [Trojanovice, 13.-14.12.2012]
n3:obor
n17:AH
n3:pocetDomacichTvurcuVysledku
1
n3:pocetTvurcuVysledku
1
n3:rokUplatneniVysledku
n14:2012
n3:tvurceVysledku
Macek, Rudolf
n3:typAkce
n4:EUR
n3:zahajeniAkce
2012-12-13+01:00
s:numberOfPages
17
n20:hasPublisher
Vysoká škola báňská - Technická univerzita Ostrava
n7:isbn
978-80-248-2902-9
n16:organizacniJednotka
27510