CORPORATE TAXATION AND SHADOW ECONOMY

被引：0

作者：

Janickova, Lenka ^{[1
]}

Baranova, Veronika ^{[1
]}

机构：

[1] VSB Tech Univ Ostrava, Fac Econ, Ostrava 70121 1, Czech Republic

来源：

PROCEEDINGS OF THE 3RD INTERNATIONAL SCIENTIFIC CONFERENCE TAXES IN THE WORLD | 2013年

关键词：

Corporate Taxation; World Tax Index; Effective Tax Rate; Shadow Economy; V4 Member Countries; INCOME-TAX EVASION;

D O I：

暂无

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

Shadow economic activities are important part of our world. Aim of our paper is to investigate the relation between shadow economy and corporate tax rates in the period 2000-2010 in the example of V4 member countries. Estimation is based on paper of Benno, Schneider (2007b) and will be based on Pooled Least Squares method and regression analysis of panel data. Theoretical assumptions about impact of corporate taxation are confirmed in the case of world tax index and average effective tax rates. It is shown that those variables have negative impact on the shadow economy. Expected relationship is not confirmed in the case of marginal effective tax rate, this variable has positive impact on the size of the shadow economy.

引用

页码：49 / 57

页数：9

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