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@article{4392, author = {Kubátová, Květa}, article_location = {Trnava}, article_number = {č. 1}, keywords = {Tax Competitiveness; Corporation Income Tax CIT; Implicit Tax Rate; Tax Revenue; Analysis; the European Union Countries}, language = {eng}, issn = {1339-5467}, journal = {Societas et Iurisprudentia}, note = {AR 2016/2017 - odesláno do RIV. (duben 2017) Projekt - IGA7752.}, title = {The Impact of Implicit Rates on Corporate Tax Revenue in the EU Countries}, volume = {roč. I}, year = {2013} }
TY - JOUR ID - 4392 AU - Kubátová, Květa PY - 2013 TI - The Impact of Implicit Rates on Corporate Tax Revenue in the EU Countries JF - Societas et Iurisprudentia VL - roč. I IS - č. 1 SP - 191-203 EP - 191-203 PB - Právnická fakulta Trnavskej univerzity v Trnave SN - 13395467 N1 - AR 2016/2017 - odesláno do RIV. (duben 2017) Projekt - IGA7752. KW - Tax Competitiveness KW - Corporation Income Tax CIT KW - Implicit Tax Rate KW - Tax Revenue KW - Analysis KW - the European Union Countries N2 - 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 ER -
KUBÁTOVÁ, Květa. The Impact of Implicit Rates on Corporate Tax Revenue in the EU Countries. \textit{Societas et Iurisprudentia}. Trnava: Právnická fakulta Trnavskej univerzity v Trnave, 2013, roč. I, č. 1, s.~191-203. ISSN~1339-5467.
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