Academic Journal
The Quantification of the Significance of EATR Determinants: Evidence for EU Countries
| العنوان: | The Quantification of the Significance of EATR Determinants: Evidence for EU Countries |
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| المؤلفون: | Jan Široký, Danuše Nerudová, Veronika Dvořáková |
| المصدر: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Vol 65, Iss 2, Pp 501-510 (2017) |
| بيانات النشر: | Mendel University Press, 2017. |
| سنة النشر: | 2017 |
| المجموعة: | LCC:Agriculture LCC:Biology (General) |
| مصطلحات موضوعية: | effective average tax rate, depreciation methods, loss compensation methods, nominal corporate tax rate, investment incentives, Agriculture, Biology (General), QH301-705.5 |
| الوصف: | At present, corporate tax is applied in all EU Member States with the exception of Estonia. Nevertheless, the nominal corporate tax rate does not reflect the real tax burden. For determination of the effective tax burden for corporations, there are used effective corporate tax rates. The aim of the paper is to quantify the relation between the effective average corporate tax rate and nominal corporate tax rates, depreciations, loss compensation and selected investment incentives and to identify the significance of these factors based on the panel analysis. Based on the panel analysis it was found that effective average tax rate is only statistically dependant on nominal corporate tax rate, on tax loss compensation and on the depreciation tax rate of movable property, while in case of other factors, such as depreciation of immovable property, tax holidays and R&D incentives, the dependence is not statistically significant. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English |
| تدمد: | 1211-8516 2464-8310 |
| Relation: | https://acta.mendelu.cz/65/2/0501/; https://doaj.org/toc/1211-8516; https://doaj.org/toc/2464-8310 |
| DOI: | 10.11118/actaun201765020501 |
| URL الوصول: | https://doaj.org/article/d9d94943368e4cfe93133f07e790e492 |
| رقم الانضمام: | edsdoj.9d94943368e4cfe93133f07e790e492 |
| قاعدة البيانات: | Directory of Open Access Journals |
| تدمد: | 12118516 24648310 |
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| DOI: | 10.11118/actaun201765020501 |