KUBÁTOVÁ, Květa. The Impact of Implicit Rates on Corporate Tax Revenue in the EU Countries. Online. Societas et Iurisprudentia. Trnava: Právnická fakulta Trnavskej univerzity v Trnave, 2013, roč. I, č. 1, p. 191-203. ISSN 1339-5467. [citováno 2024-04-24]
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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
Original language English
Type of outcome Article in a journal
Field of Study 50200 5.2 Economics and Business
Country of publisher Slovakia
Confidentiality degree is not subject to a state or trade secret
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 AR 2013-2014, ERIH, II, J5, recenzovaný časopis, RIV_ne
Tags International impact, Reviewed
Changed by Changed by: Ing. Dominika Moravcová, učo 21787. Changed: 24/3/2017 11:33.
Abstract
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
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