EFFECTIVE CORPORATE TAXATION OF THE VISEGRAD GROUP

At present, the issue of corporate taxation is a widely discussed topic because a part of the Czech political spectrum intends to increase the corporate tax, especially for big corporations. In view of the fact that the basic corporate tax rates do not have much information capability in international comparison, it is preferable to use a comparison of effective taxation. The aim of this paper is to evaluate the effective taxation of corporations which can be expressed using either implicit corporate tax rate or the effective average tax rate (EATR), and to compare the effective corporate taxation of the Visegrad group countries.