Effective Tax Rates in the Moravian-Silesian Region

• Authors: Lenka Janíčková
• Languages of publication: EN

Abstracts

EN

The aim of this work is to evaluate the effective corporate tax rate in the Moravian-Silesian Region in the Czech Republic on the basis of a backward-looking micro view. The results obtained are then compared with other methods of measuring the tax burden, especially with the corporate tax quota and effective corporate tax rate based on a backward-looking macro view and its components. The tax burden will be evaluated for the period 2007-2010 in order to capture the effects of the economic crisis. It is clear that the effective tax rate computed according to the backward-looking micro view and corporate tax quota confirms the results of a number of empirical studies because, in comparison to an effective marginal tax rate based on the macro view, they reflect fluctuations in business cycles.

Keywords

EN

Effective Tax Rate; Corporation; Backward-Looking; Micro View

• Publisher: Sciendo
• Journal: DANUBE: Law and Economics Review
• Year: 2013
• Volume: 4
• Issue: 1
• Pages: 83-92

Dates

published

2013-03-01

online

2013-04-12

Contributors

author

Lenka Janíčková

• Faculty of Economics,VSB– Technical University of Ostrava, Sokolska´ trˇ. 33, 701 21 Ostrava, Czech Republic

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Identifiers

DOI

10.2478/danb-2013-0004