Metody a sazby používané ke komparaci korporátního daňového zatížení

• Authors: Irena Szarowská

Title variants

EN

Methods and rates used to compare corporate tax burden

• Languages of publication: CS

Abstracts

EN

Tax burden is an important factor in investor's decisions about the allocation of investment. Several methods and rates can be used for comparison of corporate taxation. Statutory corporate income tax rates are not the right indicator for the comparison of the real economic tax burden so effective corporate tax rate are often used for these purpose. Eective corporate income tax rates can be based on three dierent methods: macro backward looking, micro backward looking or micro forward looking. Differences between the approaches are used due to differences in data and varying degrees of data aggregation. Investors can used for their decisions following tax rates: average tax rate, effective marginal tax rate EMTR or average eective tax rate EATR. EATR seems to be the most accurate rate for comparing the actual corporate tax burden due to its complexity.

Keywords

EN

statutory and ffective tax burden average tax rate; effective marginal tax rate; effective average tax rate

Discipline

• ECONOMICS: ECONOMICS

• Publisher: The Institute of Technology and Business in České Budějovice, Czech Republic
• Journal: Littera Scripta
• Year: 2011
• Volume: 1
• Pages: 105-119

Dates

published

2011-06-17

Contributors

author

Irena Szarowská

• Slezská univerzita v Opavě

• [e-mail]