IMPLICIT CORPORATE TAXATION

被引：0
|
作者：
Kosturikova, Ivana [1 ]
机构：
[1] Slezska Univ Opave, Opava, Czech Republic
来源：
HRADEC ECONOMIC DAYS 2011, PT II: ECONOMIC DEVELOPMENT AND MANAGEMENT OF REGIONS | 2011年
关键词：
corporate taxation; implicit tax rate; European Union;
D O I：
暂无
中图分类号：
F [经济];
学科分类号：
02 ;
摘要：
The significance of taxes, being income of public budgets, is indisputable in different concepts of the tax system. It is important for the state to pursue favourable tax policy, by which it would ensure support of all taxpayers, by which it would ensure competitiveness of the state and development of the society. For companies investing their capital, quality and the specific form of tax environment is one of the most important criteria, which have substantial effects on selection of the right place of their business. A question is what comparison variable to use when taking a decision concerning a location of the investment.
引用
收藏
页码：149 / 154
页数：6
相关论文
共 50 条
  • [31] Code of Coordination for Corporate Taxation
    van der Horst, Albert
    [J]. SUBSIDIARITY AND ECONOMIC REFORM IN EUROPE, 2008, : 259 - 272
  • [32] The Taxation of Corporate Income in Canada
    Gordon, H. Scott
    [J]. ANNALS OF THE AMERICAN ACADEMY OF POLITICAL AND SOCIAL SCIENCE, 1953, 286 : 229 - 230
  • [33] Effecls of Taxation: Corporate Mergers
    Hon, Ralph C.
    [J]. JOURNAL OF POLITICAL ECONOMY, 1951, 59 (06) : 549 - 550
  • [34] The Effects of Taxation on Corporate Mergers
    不详
    [J]. JOURNAL OF ACCOUNTANCY, 1951, 92 (02): : 202 - 205
  • [35] CORPORATE TAXATION AND SOCIAL RESPONSIBILITY
    Sheehy, Benedict
    [J]. ATLANTIC LAW JOURNAL, 2019, 21 : 255 - 264
  • [36] Corporate Taxation Trends in Europe
    Endres, Dieter
    Finke, Katharina
    Heckemeyer, Jost H.
    Spengel, Christoph
    [J]. INTERTAX, 2013, 41 (10): : 499 - 506
  • [37] The Taxation of Corporate Income in Canada
    Hicks, Ursula K.
    [J]. ECONOMIC HISTORY REVIEW, 1954, 6 (03): : 338 - 338
  • [38] FEDERAL TAXATION OF CORPORATE SURPLUSES
    Heninger, Ralph U.
    [J]. IOWA LAW REVIEW, 1943, 28 (04) : 639 - 649
  • [39] Needed Reforms in Corporate Taxation
    Jones, E. Roscoe
    [J]. TAX MAGAZINE, 1937, 15 (12): : 709 - +
  • [40] Corporate Taxation in New York
    不详
    [J]. TAXES-THE TAX MAGAZINE, 1942, 20 (12): : 741 - 741
12345