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The Quantification of the Significance of EATR Determinants: Evidence for EU Countries

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  • Additional Information
    • Publication Information:
      Mendel University Press, 2017.
    • Publication Date:
    • Collection:
      LCC:Biology (General)
    • Abstract:
      At present, corporate tax is applied in all EU Member States with the exception of Estonia. Nevertheless, the nominal corporate tax rate does not reflect the real tax burden. For determination of the effective tax burden for corporations, there are used effective corporate tax rates. The aim of the paper is to quantify the relation between the effective average corporate tax rate and nominal corporate tax rates, depreciations, loss compensation and selected investment incentives and to identify the significance of these factors based on the panel analysis. Based on the panel analysis it was found that effective average tax rate is only statistically dependant on nominal corporate tax rate, on tax loss compensation and on the depreciation tax rate of movable property, while in case of other factors, such as depreciation of immovable property, tax holidays and R&D incentives, the dependence is not statistically significant.
    • File Description:
      electronic resource
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