J 2013

The Impact of Implicit Rates on Corporate Tax Revenue in the EU Countries

KUBÁTOVÁ, Květa

Basic information

Original name

The Impact of Implicit Rates on Corporate Tax Revenue in the EU Countries

Authors

KUBÁTOVÁ, Květa (203 Czech Republic, guarantor, belonging to the institution)

Edition

Societas et Iurisprudentia, Trnava, Právnická fakulta Trnavskej univerzity v Trnave, 2013, 1339-5467

Other information

Language

English

Type of outcome

Článek v odborném periodiku

Field of Study

50200 5.2 Economics and Business

Country of publisher

Slovakia

Confidentiality degree

není předmětem státního či obchodního tajemství

RIV identification code

RIV/04274644:_____/13:#0000026

Organization unit

University of Finance and Administration

Keywords in English

Tax Competitiveness; Corporation Income Tax CIT; Implicit Tax Rate; Tax Revenue; Analysis; the European Union Countries

Tags

Tags

International impact, Reviewed
Změněno: 24/3/2017 11:33, Ing. Dominika Moravcová

Abstract

V originále

The aim of this study is to determine whether in corporate i n- come tax sphere exists the competition between states, which allows states with lower tax burdens to get higher tax revenues for the benefit of their budgets. The hypothesis is verified through a simple regression analysis u s- ing cross - sectional data for 17 EU countries in 2011. It has been found that the elasticity of the corporate income tax share in the GDP with respect to the implicit tax rate is 0.59 and the elasticity of corporate income tax per capita is 1.07 %. Both elasticities are positive, what indicates that tax co m- pet ition by reducing the effective taxation of corporations hasn’t been d e- tected