Acta academica karviniensia 2011, 11(2):77-89 | DOI: 10.25142/aak.2011.024

CORPORATE TAX BURDEN IN THE CZECH REPUBLIC AND EUROPEAN UNION

Ivana Koštuříková
Ing. Ivana Koštuříková, Ph.D., Silesian University - School of Business Administration, Department of Accounting, Univerzitní nám. 1934/3, 733 40 Karviná, kosturikova@opf.slu.cz

The objective of this contribution is to assess the development and the current state of the tax burden in the Czech Republic as a significant factor of the growing competition among the individual European Union countries, concentrating on the statutory and implicit corporate income tax rates. Comparison of the implicit tax rates across the individual countries provides indications whether substantially different tax approaches exist to companies with identical characteristics, but dislocated in different countries.

Keywords: corporate tax burden, Czech Republic, European Union, tax mix, statutory taxation, implicit taxatin
JEL classification: K22, K34

Published: June 30, 2011  Show citation

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Koštuříková I. CORPORATE TAX BURDEN IN THE CZECH REPUBLIC AND EUROPEAN UNION. Acta academica karviniensia. 2011;11(2):77-89. doi: 10.25142/aak.2011.024.
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