Acta academica karviniensia 2011, 11(2):196-207 | DOI: 10.25142/aak.2011.036

JAK VYSOKÉ JE KORPORÁTNÍ DAŇOVÉ ZATÍŽENÍ?

Irena Szarowská
Ing. Irena Szarowská, Ph.D., Odborný asistent Katedra financí, Obchodně podnikatelská fakulta v Karviné,, Slezská univerzita,, Univerzitní nám. 1934/3, 733 40 Karviná, Tel: +420 596 398 215, szarowska@opf.slu.cz

The acticle is focused on corporate income tax. The aim of the article is to determine tax rates for comparing corporate tax burden as several methods and rates can be used for comparison of corporate tax burden. Statutory corporate income tax rates are not the right indicator for the comparison of the real economic tax burden so effective corporate tax rate are often used for these purpose. Effective corporate income tax rates can be based on three different methods: macro backward looking, micro backward looking or micro forward looking. Differences between the approaches are used due to differences in data and varying degrees of data aggregation. Following tax rates are mostly used for decisions about asset allocation: average tax rate, effective marginal tax rate EMTR or average effective tax rate EATR. EATR seems to be the most accurate rate for compaing the corporate tax burden due to its complexity.

Keywords: corporate income tax, statutory and effective tax burden, average tax rate, effective marginal tax rate, effective average tax rate, tax competition
JEL classification: F2, H2

Published: June 30, 2011  Show citation

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Szarowská I. JAK VYSOKÉ JE KORPORÁTNÍ DAŇOVÉ ZATÍŽENÍ? Acta academica karviniensia. 2011;11(2):196-207. doi: 10.25142/aak.2011.036.
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